Revenue undertakes a wide range of activities to check that taxpayers are tax compliant. These include Revenue audits, queries, visits to businesses etc. We have a “one-stop shop” with information and guidance on Revenue’s activitie.

From 1 January 2024, employers are required to report to Revenue certain tax-free payments made to employees (and directors).

The new electronic Professional Services Withholding Tax (“ePSWT”) system came into operation on 1 July 2021. On Wednesday 9 July, the Institute held a joint webinar with Revenue for members on the new ePSWT system.

Anti-money laundering legislation requires trustees to file beneficial ownership information on the Central Register of Beneficial Ownership of Trusts (CRBOT). Our CRBOT webpage outlines the filing obligations of trustees.

The new Non-Resident Landlord Withholding Tax (NLWT) System came into operation on 1 July 2023. On 19 June, the Institute held a joint webinar with Revenue for members on the new NLWT system.