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 - CATCA03

Part 19 CAT manual

Miscellaneous issues

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)

CAT Manual

Valuation date for tax purposes

CAT Manual

Payment of tax and interest on tax