Revenue Note for Guidance
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Benefit of use of car: section 121 |
General tax treatment of payments on retirement or removal from office or employment: section 123(6) |
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Returns, payment and collection of dividend withholding tax: section 172K(1) |
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Reporting of distributions made under stapled stock arrangements: section 172L(2) |
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Mortgage interest – relief at source (application of section 244): section 244A and Regulations under that section |
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Returns and collection of appropriate tax: section 258(2) |
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Medical insurance – relief at source (relief for insurance against expenses of illness): section 470 and Regulations under that section |
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Long-term care insurance – relief at source (relief for premiums under long-term care policies): section 470A and Regulations under that section |
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Age-related relief for health insurance premiums: section 470B and Regulations under that section |
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Allowance for rent paid by certain tenants: section 473 or Regulations under that section |
Share buybacks (information): section 183 |
Rights to acquire shares and other assets, information: section 128(11) and (12) |
Relief for service charges: section 477 |
Convertible securities awarded to directors and employees, information: section 128C(15) |
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Delivery of returns in respect of domicile levy: section 531AH |
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Restricted shares awarded to directors and employees, information: section 128D(8) |
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Forfeitable shares awarded to directors and employees, information: section 128E(9) |
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Annual payments not payable out of taxed income: section 238(3) |
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Payments to subcontractors in certain industries: Chapter 2 of Part 18 and regulations made under that Chapter |
Returns of special term accounts by relevant deposit takers: section 264B |
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Assessment of appropriate tax where tax not deducted under section 730F: section 730FA(2) |
Returns of special term accounts by credit unions: section 267E |
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Returns and collection of appropriate tax: section 730G(2) |
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Returns and collection of appropriate tax: section 739F(2) and 739R(2) |
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Returns by persons chargeable: section 877 |
EII (information): section 503(3) and (4) (as substituted by section 33 of the Finance Act 2011) |
Deduction of tax from relevant interest: section 257(1) |
BES (information): section 505(3) and (4) (before the coming into operation of section 33 of the Finance Act 2011) |
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Election to open a special share account or a special term share account: section 267B |
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Relief for fees paid for third level education, etc: section 473A |
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Home Renovation Incentive: section 477B |
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Help to Buy |
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section 477C |
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Relief for investment in films: section 481(2F) |
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Persons acting for incapacitated persons and non-residents: section 878 |
Approved profit-sharing schemes: appropriated shares: section 510(7) |
EII (information): section 503(1) and (2) (as substituted by section 33 of the Finance Act 2011) |
BES (information): section 505(1) and (2) (before the coming into operation of section 33 of the Finance Act 2011) |
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Returns of income: section 879(2) |
Land dealing transactions (power to obtain information): section 645 |
ABSS information Returns: section 510(8) |
Payments to subcontractors in certain industries: Chapter 2 of Part 18 and regulations made under that Chapter |
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Taxation of collective investment undertakings: section 734(5) |
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Notification by Qualifying Fund Manager: section 784A(8) |
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Partnership returns: section 880 |
Administration of estates (adjustments and information): section 804(4) |
Notice of liability to income tax: section 876 |
Obligation to make a self-assessment return: (Chapter 3 of Part 41A) |
Transfer of assets abroad (power to obtain information): section 808 |
Obligation to show tax reference number on receipts: section 885 |
PAYE/PRSI Regulations: section 986 and Regulations under that section |
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Deduction from payments due to defaulters of amounts due in relation to tax: section 1002(2)(a)(iii)(I), (c) and (4)(a)(i) and (b)(i) |
Taxation of income deemed to arise from transfers of right to receive interest from securities: section 812(4) |
Returns in relation to certain offshore products: section 896 |
Taxation of income deemed to arise on certain sales of securities: section 815 |
Returns in relation to settlements and trustees: section 896A |
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Returns of information in respect of awards of shares to directors and employees: section 897B |
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Power of inspection: tax deduction from payments to certain subcontractors: section 904 |
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Returns by married persons: section 881 |
Duty of employer as to income tax payable by employees: section 972 |
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Returns etc. by lessors, lessees and agents: section 888 |
Paying agents: Schedule 2 paragraph 14 |
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Application for separate assessments: section 1023 |
Returns by persons in receipt of income belonging to others: section 890 |
ESOTS Returns of Information: Schedule 12 paragraph 3(5) |
Approved Savings-Related Share Option Schemes: Schedule 12A paragraph 6A |
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Approved Share Option Schemes: Schedule 12C paragraph 20A |
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Occupational pension schemes, information: Schedule 23 paragraph 3(2)(a) |
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1993 tax amnesty declarations to the Chief Special Collector: Waiver of Certain Tax Interest and Penalties Act 1993: sections 2(3)(a) and 3(6)(b) |
Returns of interest paid or credited without deduction of tax: section 891 |
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Returns of interest paid to nonresidents: section 891A |
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Returns by nominee holders of securities: section 892 |
1993 tax amnesty declarations to the Chief Special Collector: Waiver of Certain Tax Interest and Penalties Act 1993: sections 2(3)(a) and 3(6)(b) |
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Returns of certain information by third parties: section 894(3) |
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Returns in relation to certain offshore products: section 896 |
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Returns of employees’ emoluments, etc: section 897 |
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Returns of copies of rates and production of certain valuations: section 898 |
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Power to call for production of books, information, etc.: section 900 |
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Power to require return of property: section 909 |
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Power to issue precepts: section 935 |
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Appeals against determination under sections 98 to 100: section 947 |
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Continental shelf activities, licence holder reporting requirements: Schedule 1 paragraph 1 |
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Change in ownership of company: disallowance of trading losses (information): Schedule 9 paragraph 8 |
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Employee share ownership trusts, information: Schedule 12 paragraph 3(4) |
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Approved savings-related share option schemes, information: Schedule 12A paragraph 6 |
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Certified contractual savings schemes, information: Schedule 12B paragraph 5 |
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Approved share option schemes, information: Schedule 12C paragraph 20 |
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Collective investment undertakings, return: Schedule 18 paragraph 1(2) |
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Tonnage tax, notification of group changes: Schedule 18B paragraph 30 |
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Occupational pension schemes, information: Schedule 23 paragraphs 2, 3(2)(b), 3(3) |
Relevant Date: Finance Act 2021