Tax and Duty Manual - TCA97

Part 07-01-28

Tax treatment of legal fees

Part 05-01-01c

Chapter 3 - The provision of free or subsidised accommodation

Part 05-01-01j

Chapter 10 - The provision of staff awards

Share Schemes manual – Chapter 13

Growth Shares

Share Schemes Manual - Chapter 8

Restricted Shares

Chapter 14, Share Schemes Manual

Cash-settled share awards

Chapter 6, Share Schemes Manual

Forfeitable shares

Part 15-01-14

Income tax relief for medical and/or dental insurance

Part 05-01-08

Schedule E Basis of Charge with effect from Year of Assessment 2018

Part 02-04-01

Tax Equalisation Arrangements

Share Schemes Manual - Chapter 13

Restricted Stock Units (RSU)

Share Schemes Manual - Chapter 5

Convertible Securities

Share Schemes Manual - Chapter 7

Shares Acquired at Less than Market Value (Undervalue), Notional Loans and Disposals for Greater than Market Value

Part 04-01-17

Code of Practice on Determining Employment Status (Employed or Self-Employed

Part 42-04-35A

The Employers’ Guide to PAYE with effect from January 2019

Part 05-01-11

Part-Time Lecturers/Teachers/Trainers

Part 05-01-15

Agency Workers

Part 05-01-20

Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy

Part 05-01-24

Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc.

Part 42-04-55

National Co-op Farm Relief Service Operators

Part 23-01-25

Farming: Tax treatment of Green, Low-Carbon, Agri-Environmental Scheme (GLAS)

Part 38-01-03c

Cancellation of Tax Registration

Part 38-01-03a

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

Part 42-04-31

Issue of Tax Credit Certificates on a Week 1/Month 1 basis

Part 05-01-01l

The provision of miscellaneous benefits

Part 05-01-06

Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Part 02-01-03

Taxation of Crypto-Asset Transactions

Part 05-01-08

Schedule E Basis of Charge

Part 05-01-30

Revenue Guidelines for Determining Employment Status for Taxation Purposes

Part 04-01-07

Taxation of Couriers

Part 42-04-56

Tax treatment of remuneration of Members of State & State Sponsored Committees, Boards, Commissions & other Bodies

Part 05-02-14

Allowances, Expenses and Gratuities payable to Local Authority Chairpersons and Members