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, pharmacy and ‘dental associates’ engaged in the field of dentistry

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 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 05-02-14

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

Direct Debit Guidelines

VAT and Employer Income Tax/PRSI/USC/LPT

Part 05-02-15

Mandatory Licences for Employees in Private Security

Part 37-00-04c

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

Part 42-04-35A

The Employers’ Guide to PAYE with effect from January 2019

Part 05-01-06

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

Pensions Manual - Chapter 17

Overseas Employers, Overseas Employees and Employees Seconded from Overseas

Part 38-06-07

PAYE Services: Online Unemployment Repayments

Part 05-01-01j

The provision of staff awards

Income Tax Processing for Temporary Assignees

Income Tax Processing for Temporary Assignees

Part 05-01-26

Taxation of payments made to Home Tutors by the Department of Education

Part 42-04-56

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

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

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

Part 04-01-19

Sub-Postmasters & Social Welfare Branch Managers – Taxation and PRSI

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 04-01-17

Code of Practice on Determining Employment Status

Revenue Guidelines – Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza.

Revenue Guidelines – Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza.

Part 38-06-01a

ROS Pay and File – useful Tips

Part 38-01-04I

Income tax return form 2024 ROS Form 11

Part 42-04-70

Recoupment of Overpayments of Salary by an Employer from an Employee

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 37-00-36E

Notifications about Enquiries – system notifications and replies

Part 37-00-25

Prompt for Action

Part 05-01-23

Taxation of Community Midwives engaged by the Health Service Executive

Chapter 8 - Restricted Shares

Chapter 8 - Restricted Shares

Part 35-01-05

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

Part 37-00-00a

The Revenue Technical Service

Part 15-01-14

Income Tax Relief for Health Insurance Covering Medical and /or Dental Benefits

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

Direct Debit Guidelines

VAT and Employers’ Income Tax