Revenue has amended its Tax and Duty Manual regarding the Receipts Tracker in myAccount and ROS. The amendments include updated screenshots of log in screens for myAccount and ROS.

Revenue has amended its Tax and Duty Manual containing information and services for customers with disabilities. Contact details for Access Officers numbers have been replaced with a single email address and telephone number for all queries.

Revenue has updated its Tax and Duty Manual which deals with enhanced stock relief of 100 percent for young trained farmers to reflect amendments in Finance Act 2022. The availability of the relief has been extended to 30 June 2023 and the requirement that the farmer be the holder of a trained farmer qualification within the meaning of section 654A to avail of the relief was introduced. A trained farmer qualification is defined in section 654A as being a qualification set out in the Table to that section. Or any other qualification that Teagasc certifies as corresponding to a qualification set out in the Table and deemed by the Qualifications and Quality Assurance Authority of Ireland to be of a level equivalent to such qualifications listed in the Table.

Revenue has updated its Tax and Duty Manual with information in relation to the process for claiming second stage relief on Employment Investment Incentive (EII) investments made between 1 January 2019 and 8 October 2019.

Revenue has amended its Tax and Duty Manual regarding the double deduction of tax at source - credit through PAYE system for non-refundable foreign tax. Paragraph 2.1.1. has been amended to reflect updated practice with regard to Irish employment income which is subject to payroll withholding tax in non-DTA jurisdictions, specifically relating to the claiming of unilateral relief in such circumstances. Paragraph 6 provides updated guidance on the funding of foreign payroll withholding tax liabilities which may arise when an Irish resident employee exercises duties abroad. The examples in Appendices 1 and 2 have been updated. The application form (Double Deduction 1) in Appendix 3 has been amended to request details of the intended departure and return dates to the State in respect of the assignment and also the expected work pattern of the employee between the two territories.

Revenue has amended its Tax and Duty Manual regarding payments on termination of an office or employment or removal from an office or employment. The updated manual contains a reference to Appendix V of the Pensions Manual, which contains detailed guidance on how to calculate the Relevant Capital Sum. Pensions Manual - Appendix V has also been amended to include an effective date for this guidance and a reference to the use of this guidance for the purposes of the calculation of the increase in basic exemption has been added.

Revenue has updated its Capital Acquisitions Tax Manual on the relief from capital acquisitions tax that is available in respect of business property.  The manual has been updated to include guidance on a temporary concession that applied in relation to the relief while COVID-19 restrictions were in place.

Revenue has released a new version of the Form EUT1 on the Collective Investment Vehicles page, in the ‘Related Forms’ panel of the Revenue website. The filing deadline for Form EUT1 for 2022 has also been extended to 5 May 2023. Section 731(5)(a)(iii) TCA 1997 obliges exempt unit trusts (EUTs) to file this statement annually. As noted on page 1 of the Form EUT1, filing should be completed electronically and returned to Revenue via MyEnquiries to largecasesdiv@revenue.ie.

As previously reported, guidance relating to internationally mobile employees and tax equalisation is included in a new Tax and Duty Manual. Consequently, Revenue has amended its Tax and Duty Manual regarding employee payroll tax deductions in relation to non-Irish employments exercised in the State by removing the contents of chapter 5.

Readers are reminded of the year-end reporting obligations for employers who operate share schemes for their employees. The filing deadline for 2022 share-reporting returns is 31 March 2023. Further information is available here.

Tuesday, 21 March 2023 is the deduction date for the payment of Local Property Tax (LPT) by Annual Debit Instruction. Revenue has written to property owners who have Ulster Bank/KBC bank accounts on record for payment of LPT requesting that they update their bank details.

Revenue has amended its Tax and Duty Manual that provides guidelines for using the Court process to pursue tax liabilities as follows. Part 1 - Paragraph 19.1 now states that it is the responsibility of the taxpayer or their representatives to ensure the Satisfaction Piece is registered in the Central Office of the Four Courts.