Revenue Information Note

The content shown on this page is an Information Note produced by the Irish Revenue Commissioners. To view the section of legislation to which the Information Note applies, click the link below:

Revenue Information Notes

Guidance on Revenue Opinions on Classification of Activities as Trading

Tax & Duty Manuals – Section 16 – [2.2.1] Corporation Tax – General Background

Tax & Duty Manuals – Section 16 – [2.2.2] The charge to and rates of Corporation Tax