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Revenue eBrief updates [Jan / Feb 2019]

The following eBriefs were issued during the past week. Don’t forget, if you want to sign up for Revenue eBriefs to your inbox directly, log on here and subscribe.

Review of opinions or confirmations
Tax and Duty Manual Part 37-00-41 has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2013, in respect of a transaction, period or part of a period, on or after 1 January 2019.
A taxpayer who wishes to continue to rely on such an opinion or confirmation is required to make an application for its renewal or extension on or before 29 March 2019.  Link here

Help to Buy (HTB) SchemeLink here

Exemption in respect of periodic payments for personal injuriesLink here

Special Assignee Relief Programme (SARP)
The section provides income tax relief for certain employees assigned to work in the State during any of the tax years 2012 to 2020, provided certain conditions are satisfied. Link here

If any of the above are of interest to you or relate to your personal circumstances, be sure to discuss with your financial advisor / accountant.

Wendy
[2 February 2019]

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