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Tax RoI
(?)

Rent pooling guidance combined

Revenue has confirmed that the Rent Pooling guidance incorporates content previously found in Tax and Duty Manual ‘Part 09-01-06 Rent Pooling’.

Sep 29, 2025
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Tax
(?)

UK tax tidbits September 2025

The latest UK tax tidbits features the updated guidance across a wide range of areas. Rates and allowances: Inheritance Tax thresholds and interest rates, Inheritance Tax thresholds and interest rates, Annual Tax on Enveloped Dwellings: work out the value of your property, Annual Tax on Enveloped Dwellings: technical guidance, Annual Tax on Enveloped Dwellings, Check genuine HMRC contact that uses more than one communication method, List of approved professional organisations and learned societies (List 3), Income Tax personal allowances and reliefs, Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death)), Regulations to update the UK’s automatic exchange of information agreements, Cryptoasset Reporting Framework, Negligible value claims and agreements, and Compliance checks: tax advantaged shares schemes — CC/FS1f.

Sep 29, 2025
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Tax RoI
(?)

New guidance published on Mother and Baby Institutions Payments Scheme

Revenue has published new guidance outlining the tax exemptions available for payments made to former residents of relevant Mother and Baby institutions. The exemptions introduced by the Mother and Baby Institutions Payments Scheme Act 2023 cover payments made to relevant individuals or their personal representatives if the applicant is deceased.

Sep 29, 2025
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Tax
(?)

Recent VAT publications and guidance updates – September 2025

We have compiled the latest updates to various VAT legislation, publications, briefs and guidance. Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry, Health professionals and pharmaceutical products (VAT Notice 701/57), VAT Assessments and Error Correction, Road fuel scale charge tables for VAT, VAT road fuel scale charges from 1 May 2025 to 30 April 2026, Refunds of UK VAT for non-UK businesses (VAT Notice 723A), Instruct your bank or building society to pay your VAT by Direct Debit, Transfer a business as a going concern (VAT Notice 700/9), VAT payments on account, Register for VAT by post, Who should register for VAT (VAT Notice 700/1), Apply for an exception from registering for VAT, VAT groups and divisions, Charging and reclaiming VAT on goods and services related to private school fees, Local authorities and similar bodies (VAT Notice 749), Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events, Check when you can account for import VAT on your VAT Return, VAT and overseas goods sent to the UK and returned to the seller, Charging VAT when using an online marketplace to sell goods to customers in the UK, Charging VAT when goods are sold if you're an online marketplace operator, Charging VAT on goods sold direct to customers in the UK, Check where an online marketplace seller is established, and Charity fundraising events: exemptions.  

Sep 29, 2025
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Tax RoI
(?)

Guidance on miscellaneous benefits updated

Revenue has updated the guidance on the provision of miscellaneous benefits to reflect Finance Act 2024. The changes introduced mean that from 1 January 2025, an “employer limit” applies to employer contributions to an employee's Personal Retirement Savings Account (PRSA). The “employer limit” is the maximum amount an employer can contribute to an employee's PRSA without the contribution being considered a BIK for the employee. It is also the maximum contribution for that employee for which an employer can claim a deduction for tax purposes. This limit is 100 percent of the employee's emoluments in the year of assessment. Any employer contributions exceeding this limit are treated as a BIK and are therefore taxed as employment income.

Sep 29, 2025
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Tax RoI
(?)

Revenue provides iXBRL filing clarification

Revenue has updated the guidance on the completion of corporation tax returns (Form CT1) for 2023 and 2024 following an update to the text on the iXBRL filing options on Form CT1. The guidance confirms that companies liable to Corporation Tax and whose affairs are managed in either Large Corporates Division or High Wealth and Financial Services Division must continue to file iXBRL financial statements.

Sep 29, 2025
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Tax RoI
(?)

Autumn Economic Commentary published by ESRI

Last week, the Economic and Social Research Institute (ESRI) published its Quarterly Economic Commentary. In the press release which accompanied this publication, the ESRI refers to the economy continuing to perform robustly, with recent data show strong growth in consumption expenditure, employment and tax receipts. The ESRI expects this positive situation to continue over the forecast horizon and are estimating modified domestic demand (MDD) to grow by 3.8 percent in 2025 and 3.2 percent in 2026. Although the immediate risk of punitive US tariffs has eased for now, the commentary highlights that a broader shift away from trade liberalisation continues to pose a challenge to Ireland’s economic model. While there was a large increase in exports in Q1, which was most likely a pre-emptive reaction to threatened tariffs, Q2 saw a significant scaling back on this growth rate, although pharmaceutical exports continued to grow strongly year on year in Q2. Data for July 2025 points towards a drop off in pharma exports relative to the same month in 2024 and there is an assumption that this fall back will continue for the rest of 2025.  The ESRI expect exports to grow by 6.1 percent in 2025 and by 0.9 percent in 2026. In terms of employment, the ESRI comments that growth remains positive but some tentative signs of a softening in the labour market is evident in the most recent data. 

Sep 29, 2025
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Tax RoI
(?)

Ministers address meeting of the Budgetary Oversight Committee

Last week, the Minister for Finance, Paschal Donohoe TD, and the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, Jack Chambers TD, met with the Oireachtas Committee on Budgetary Oversight to discuss Budget 2026.  In his opening statement, Minister Donohoe outlined the economic context and fiscal background to  Budget 2026 which will be announced next week. The Minister confirmed a total budget package of €9.4 billion, made up of €1.5 billion in tax and €7.9 billion in expenditure measures. The risks associated with the overreliance by the economy on the FDI sector and corporation tax receipts were noted. The Minister outlined measures to address these risks, including continuing to run budgetary surpluses and building up the Future Ireland Fund and the Infrastructure, Climate and Nature Fund to €16 billion by the end of 2025. In his opening statement, Minister Chambers outlined the ongoing work in terms of the Summer Economic Statement, the Medium Term Expenditure Framework and the National Development Plan.

Sep 29, 2025
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Tax International
(?)

European Parliament’s sub-committee considers implications of US policies

The European Parliament’s sub-committee on Tax Matters hosted a public hearing to consider the tax implications of the current US administration’s policies. Invited speakers outlined the differences between the US corporate tax regime and the international agreement reached at OECD level (the Pillar 2 agreement) and put forward some ideas of how the so-called ‘side-by-side’ approach could work.

Sep 29, 2025
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Tax International
(?)

Compilation of 2025 Peer Review Reports on Country-by-Country Reporting

The OECD Inclusive Framework on BEPS has published the latest 2025 peer review reports on Country-by-Country (CbC) Reporting implemented under the BEPS Action 13. The report presents findings of the 2024/25 peer review which assessed the implementation of CbC Reporting across 142 jurisdictions that provided relevant legislation or information.

Sep 29, 2025
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Tax RoI
(?)

Warning about fraudulent Revenue communications

Revenue has published a further warning of fraudulent emails, SMS (text messages) and phone calls seeking personal information from taxpayers. Revenue has updated its website to assist taxpayers identify fraudulent communications. Taxpayers who have provided Revenue account details in response to an email, SMS or phone call are advised to reset their password immediately. Taxpayers are advised to contact their bank or credit card provider if they have provided bank or card details.

Sep 24, 2025
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Tax UK
(?)

Five things you need to know about tax, Friday 26 September 2025

In UK news today, the Institute reports back from last week’s HMRC Annual Stakeholder Conference and we invite tax agents and businesses to participate in our short survey on Making Tax Digital for Income Tax.  As part of our ongoing lobbying work, the Institute has contributed feedback to two technical legislation consultations focused on tax agents. In Irish news, the updated Local Property Tax portal is now available for property owners, and Revenue has issued a warning regarding fraudulent communications appearing to originate from Revenue. UK 1. Read our update from the HMRC Annual Stakeholder Conference held last week. 2. The Institute has responded to three technical consultations launched by HMRC on draft legislation. 3. Take our short survey on Making Tax Digital for Income Tax. Ireland 4. Revenue has launched a Local Property Tax (LPT) information campaign and the Revenue LPT portal is now available. 5. Revenue has issued a warning of fraudulent communications 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 Cross-border trading corner here.  

Sep 24, 2025
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