Tax Duty and Manual

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

Tax and Duty Manual - TCA97

Part 02-02-06

What constitutes a trade?

Part 02-02-08

Corporation tax / capital gains tax interaction

Part 02-02-05

Corporation tax - general scheme, scope of charge and basis of assessment

Part 02-02-02

The charge to and rates of corporation tax

Part 38-01-03c

Cancellation of Tax Registration

Part 46-01-01

Dealing with Death Cases

Collection Manual

Liquidation of Companies and other Company Law issues

Part 41-00-09A

Self-Assessment – processing/screening of returns on which an Expression of Doubt has been made

Part 37-00-04c

Guidelines for Agents and Customers regarding the Agent e-linking process

A Guide to Self-Assessment

A Guide to Self-Assessment

Part 38-06-01b

ROS - Return Preparation Facility (RPF)

Agent’s Guide to the Collector-General’s Division

Agent’s Guide to the Collector-General’s Division

Part 02-02-01

Corporation Tax: General Background

Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads

Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads

Using online methods to make a payment to Revenue

Using online methods to make a payment to Revenue

Part 37-00-15

Addresses in Company cases

Part 04-01-22

Taxation of Income from Social Media and Promotional Activities

Part 38-01-04I

ROS Form 11

Part 38-02-01I

Completion of Corporation Tax Returns Form CT1 2024

Part 38-02-01

Completion of Corporation Tax Returns Form CT1

Part 38-02-01H

Completion of Corporation Tax Returns Form CT1 2023

Part 38-06-01a

ROS Pay and File – useful Tips

Part 37-00-36A

Access to and registering for MyEnquiries

Part 38-06-01

Revenue Online Service (ROS)

Part 37-00-36C

MyEnquiries: Submitting and Managing Enquiries in ROS

Part 37-00-36B

MyEnquiries: Submitting and Managing Enquiries in myAccount

Part 37-00-36

MyEnquiries

Part 37-00-36D

MyEnquiries – Tracking of Enquiries

Part 38-02-01J

Completion of Corporation Tax Returns Form CT1 2025

Part 37-00-36E

Notifications about Enquiries – system notifications and replies

Part 37-00-25

Prompt for Action

Part 35-01-05

Certification of Tax Residence for Individuals, Partnerships, Companies and Funds

Part 37-00-00a

The Revenue Technical Service

Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division

Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division

Part 37-00-41

Review of Opinions or Confirmations

Collection Manual

Guidelines for Phased Payment Arrangements