In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. DEFRA has also sent an email setting out details of locations which are no longer valid points of entry for plant health imports into Northern Ireland. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service, Report a problem using the Customs Declaration Service, CDS Declaration Completion Instructions for Imports, CDS Declaration Completion Instructions for Exports, Short shipments at temporary storage locations, Appendix 1: DE 1/10: Requested and Previous Procedure Codes, Appendix 1: DE 1/10: Requested and Previous Procedure Codes, Requested Procedure 10: Permanent Export or Dispatch, Requested Procedure 11: Inward Processing Prior Export Equivalence, Requested Procedure 21: Temporary Export under Outward Processing, Requested Procedure 22: Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21, Requested Procedure 23: Temporary export for return of goods in the unaltered state (Returned Goods Relief), and Requested Procedure 31: Re-export or Dispatch of non-Union goods following a Special Procedure.  

The OECD has published the 2025 edition of Taxing Wages , which enables stakeholders to understand how tax systems affect incomes and income distributions, as well as incentives to work. This publication offers a timely snapshot of how labour taxation is evolving, as real wages recover, inflation eases and the need for higher revenues increases.

In Irish news this week, the Institute, under the auspices of the CCAB-I, met with Minister Donohoe to discuss the CCAB-I’s Pre-Budget 2026 submission, Revenue has published new guidance on the domestic layer of the EU VAT SME scheme, and the Pillar Two registration facility and hub are now active. In UK news, read our latest update on Making Tax Digital for income tax and we’d like to hear your views on three technical consultations on draft legislation. Irish 1. Read about the recent meeting with Minister Donohoe to discuss the CCAB-I’s Pre-Budget 2026 submission. 2. Revenue has issued guidance on the domestic element of the EU VAT SME scheme. 3. Revenue has launched a dedicated Pillar Two hub and the registration portal for Pillar Two in scope companies is now active. UK 4. Read our update on the latest developments in Making Tax Digital for income tax which includes details of two CPD webinars this month, each with a different focus, and news of a new HMRC agent outreach campaign. 5. We’re seeking your feedback on three consultations launched on L Day in July, two of which are of particular significance to tax agents. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s post EU exit corner here.  

Revenue has recently updated two other Tax and Duty Manuals. The updated manuals relate to iXBRL submissions and the completion of corporation tax returns. Details are set out below. The manual Submission of iXBRL Financial Statements as part of Corporation Tax Returns has been updated for a full list of taxonomies accepted by Revenue, together with a reference list of taxonomies that are no longer accepted. The guidance on the completion of Corporation Tax returns -Form CT1 has been updated to include links to the manuals relating to the completion of the corporation tax returns for 2024 and 2023.

Revenue has published new VAT guidance on broiler chicken services following their exclusion from the flat-rate farmers addition with effect from 1 September 2025.  The new guidance applies to the supply to any agricultural service of stock minding, rearing and fattening during the production of broiler chickens. Further details are included in our news item on 30 June 2025. The existing VAT guidance for flat-rate farmers has also been updated to reflect the ministerial order.

Revenue has recently confirmed that the 2024 Form CT1 for corporation tax is available for filing via ROS online and the ROS Return Preparation Facility (RPF) has been available since April 2024. Revenue has published guidance on the completion of the 2024 return and information on the RPF is outlined in related guidance also issued by Revenue. The changes flagged in the guidance on the filing of the 2024 corporation tax return includes: Updates to the company details panel (paragraph 1), including new sections for De Minimis Aid, Outbound Payments Defensive Measures, Group Relief and, S299 Leases, Updates to the Trading Results Panel (paragraph 2) and further guidance on iXBRL filing (paragraph 3.1), Updates to the Irish Rental Income panel (paragraph 4) to include updated guidance on Non-Resident Landlord Withholding Tax (NLWT), Expanded sections in Irish Investment and Other Incomes (paragraph 5) including further guidance on Digital Games Credit (paragraph 5.3), Updates to Research and Development Credit (paragraph 8) to the S766, S766A, S766C, and S766D panels to reflect legislative changes, and Updated guidance on Close Company Surcharge (paragraph 9) and updates to the Recovery of Income Tax panel (paragraph 10).

Revenue has published new guidance on the exemption from income tax or corporation tax for certain categories of national governing bodies (NGBs) of sport. The manual explains how the exemption will operate, outlines relevant definitions and provides examples where the exemption will and will not apply. The exemption applies to income which the body can hold for up to ten years provided the income is ultimately applied for certain qualifying purposes. Qualifying purposes include capital projects, the purchase of certain sporting equipment, supporting elite athletes in competitive sport, and supporting the participation of women and people with disabilities in sport.

Revenue has updated the Irish Real Estate Fund (IREF) Guidance Note to clarify the operation of section 739LB TCA 1997 and to include a relevant example in section 2.2 of the manual relating to other excessive deductions. The example included in section 2.2, example 23, relates to a limited circumstance where Revenue is prepared to accept that a disbursement or expense which is wholly and exclusively incurred in respect of non-IREF property assets, may be treated as not being a disallowed amount for the purposes of section 739LB. The guidance has also been updated in section 5 to highlight reporting obligations where an IREF ceases to be an IREF during an accounting period.

Revenue has updated the guidance on PAYE Exclusion Order to provide details of the new online PAYE exclusion order application portal available through ROS or MyAccount. Revenue is encouraging use of the online application portal to facilitate faster processing times, however written applications for PAYE exclusion orders are still permitted. The guidance has also been updated to remove obsolete information and to update the relevant examples. Contact details for the Department of Social Protection have also been included.  

The EU VAT SME (Small and Medium Enterprise) scheme which came into effect in January 2025 aims to reduce the administrative burden and compliance cost on SMEs, and to encourage cross-border trade. The scheme has both a cross border and domestic element and Revenue has recently published new guidance on the domestic layer of this scheme. The guidance explains how to access the domestic VAT scheme, outlines the relevant VAT registration turnover thresholds in Ireland, and provides instructions on calculating turnover to determine eligibility. Further details on the EU VAT SME scheme are available in earlier news items on 22 April 2025 and 24 March 2025.

Revenue has recently launched a ROS facility for in- scope companies to register for Pillar Two top-up taxes. Entities must register within twelve months following the end of the first fiscal year in which they fall within the scope of Pillar Two. Revenue has also created a dedicated Pillar Two Hub on its website which serves as the central source for updates and guidance related to Pillar Two. The dedicated Pillar Two hub includes details about what is Pillar Two, registration, pay and file, top up tax information return and key dates and updates. The necessary IT developments required to allow return filing and payment of associated liabilities will be available on ROS in early 2026. Similarly, it is also expected that the facility to file the top-up tax information return will be available on ROS in early 2026. This will enable entities to meet the relevant 30 June 2026 pay and file deadline. The Pillar Two registration link can be found on the ROS homepage under ‘Other Services’ and the deadline for in-scope entities with a fiscal year ending on or before 31 December 2024 to register with Revenue for Pillar Two is 31 December 2025. Revenue has written to Irish Ultimate Parent Entities for MNE groups that may be in scope of Pillar Two top-up taxes to advise that both the ROS registration facility and the website hub are now live. A copy of the letter is attached for reference.

Last week, the Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I) had the opportunity to meet with Minister for Finance, Paschal Donohoe, and his officials to discuss the CCAB-I’s Pre-Budget 2026 submission. Our conversation focused on the recommendations laid out in the submission as well as other areas of focus of the CCAB-I Tax Committee, including the challenges facing frontier workers in Ireland. We highlighted the work to date through the Tax Administration Liaison Committee and the Business Tax Stakeholder Forum on tax simplification, as well as the importance of tax certainty for businesses. We also highlighted the critical need for investment in infrastructure such as housing and childcare.   In terms of the specific tax measures we raised with the Minister, we discussed the following: Enhanced reporting requirements for employers – we highlighted the operational challenges of real-time reporting of in-scope tax free benefits and expenses, recommending periodic returns on either a monthly or quarterly basis. This has been a consistent area of engagement with both Revenue and the Department of Finance since the introduction of the new reporting regime in Finance (No. 2) Act 2023. Special Assignee Relief Programme (SARP) – We stressed the importance of SARP in attracting global talent and called for its expansion to include SMEs and benchmarking our relief against comparable regimes in other jurisdictions. We highlighted recent reviews of the relief which concluded on a cost-benefit analysis that the relief generates an overall positive return to the Exchequer. Participation Exemption for certain foreign dividends – While welcoming recent progress, we advocated for further enhancements, including completing work on a corresponding foreign branch exemption. In an earlier letter to the Department of Finance this summer, we highlighted the limitations on geographic scope and the five-year ‘look back’ requirement. Concluding the meeting, Minister Donohoe reaffirmed the Government’s commitment to certainty and stability, which are essential for fostering a thriving business environment for both domestic and international businesses. We look forward to continued engagement to ensure Ireland remains a best-in-class location for business.     Pictured with the Minister are Sarah Meredith, FCA, Grant Thornton, Gearoid O'Sullivan, ACA, Cróna Clohisey, FCA, Enda Faughnan ACCA, Grant Thornton