Capital Acquisitions Tax Collection and Enforcement Guidelines
Revenue amended the Tax and Duty Manual – Capital Acquisitions Tax Collection and Enforcement Guidelines – to clarify when a parent falls within the Group A or B thresholds and sets out the new methods of online payments available to tax agents and solicitors.
The amendments to the manual are as follows:
- Paragraph 1.4 on group thresholds has been updated to clarify when a parent falls within Group A or Group B.
- Appendix 3 has been updated to reflect new methods of online payments that are available to agents and solicitors. Additionally, the debit/credit card helpline number has been inserted into this Appendix.
See Revenue eBrief No.193/21 for further details.