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Revenue eBrief No. 176/19

01 October 2019

Taxation of Non-Resident Landlords

Tax and Duty Manual Part 45-01-04 – Taxation of non-resident landlords has been updated to clarify:

  • the obligation of a tenant to deduct standard rate income tax from rents paid directly to a non-Irish resident landlord, and remit such tax to Revenue;
  • the obligation of a local authority or other body to deduct standard rate income tax from rent paid directly to a non-Irish resident landlord, and remit such tax to Revenue;
  • the obligations of an Irish collection agent of a non-Irish resident landlord;
  • that a “collection agent” is a chargeable person in that capacity and the self-assessment provisions apply to those obligations.



Revenue eBrief No. 177/19

01 October 2019

Accounts liable to DIRT, Company and Pension Scheme Deposits and Foreign Bank Accounts

Tax and Duty Manual Part 08-04-02 has been updated to incorporate a Revenue practice regarding the reporting requirements under s.895 TCA 1997 of financial services companies. This information was previously contained in Part 38-03-13.

Revenue eBrief No. 158/19

12 August 2019

The Employers’ Guide to PAYE

Tax and Duty Manual Part 42-04-35A ‘The Employers’ Guide to PAYE’ has been updated to provide further clarification and guidance on the following:

  • the composition of Gross Pay
  • the use of the Revenue Payrol Notification (RPN)
  • the Employers obligations to commence employments.

Employers are again reminded of their obligation to provide accurate information when making a payroll submission to Revenue. Most employers are submitting the correct payroll information, but some recurring issues have been identified. These are outlined in Chapter 19, paragraph 19.2 of the Manual. Revenue has established a team to monitor submissions and may contact employers to assist them in addressing any identified issues. Employers should contact the National Employer Helpline at 01-7383638 for assistance.

Employers are also requested to ensure their contact information is correct by visiting ROS and updating profile details as appropriate.



Revenue eBrief No. 156/19

12 August 2019

Tax matters relating to the Companies Act 2014

A new Tax and Duty Manual, Part 38-00-01 has been created to provide guidance in relation to certain tax matters arising in connection with the Companies Act 2014 and, in particular in relation to tax administration and compliance matters arising from mergers and divisions.


Revenue eBrief No. 148/19

29 July 2019

Stamp duty relief on transfers on land to young trained farmers and Companies Capital Duty

The stamp duty manual Section81aa – Transfers of Land to Young Trained Farmers has been amended to –

  • clarify (in section 3) that, for the purposes of the €60,000 threshold for publication on the EU Commission website, the State aid granted under any of the three Agriculture Block Exemption Regulations (ABER) schemes is not aggregated, and
  • to provide an update (in section 4) on the current state of the ROS developments in relation to submitting a claim for the relief.

A new manual Part 8: Companies Capital Duty (CCD) has been published in the stamp duty (replacement) manual summarising the operation of CCD. While CCD does not apply to post 7 December 2005 transactions, occasional payments are still made in respect of transactions preceding this date. The manual contains a link to the Form B5 that is to be used when paying CCD or claiming relief.


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