Revenue confirmed that a credit for tax deducted from the emoluments of a proprietary director (or connected persons of the director) will not be available, where the company has warehoused its PAYE tax debt. Revenue will not consider tax to be paid for the purposes...
Tax and Duty Manuals Part 47-06-01 (Return Filing Dates - Forms 11 and CT1), Part 47-06-04 (Late Submission of Corporation Tax Returns - Restrictions of Claims to Relief) and Part 47-06-08 (Surcharge for Late Submission of Income Tax, Corporation Tax and Capital Gains Tax returns)...
The VAT Return of Trading Details (RTD) is being updated to reflect the temporary change in the VAT rate from 23% to 21% on 1 September 2020. The revised RTD will be available from 10 February 2021 and the filing date of the RTD is...
In December 2020 Revenue issued updated guidance in respect of certain COVID-19 measures related to personal tax matters, confirming that some of the concessionary measures introduced in March 2020 would be retained but others would cease to apply on 31 December 2020. This updated guidance issued...
Extension of the enhanced HTB relief to 31 December 2021 (previously due to cease on 31 December 2020) as provided for in Finance Act 2020 Follow this link to Revenue guidance ...
The tax credit available has increased to €1,650 in respect of the year of assessment 2020 and subsequent years. Follow this link to Revenue guidance ...