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 42-04-01

PAYE Exclusion Orders

Part 02-04-01

Tax Equalisation Arrangements

Part 38-03-33

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

Guidelines for charging interest on late payment through Revenue Debt Management Services (DMS)

Guidelines for charging interest on late payment through Revenue Debt Management Services (DMS)

Chapter 3 - Unapproved Share Options

Chapter 3 - Unapproved Share Options