Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 29

Provisions Referred to in Sections 1052, 1054 and 1077E

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Benefit of use of car: section 121

General tax treatment of payments on retirement or removal from office or employment: section 123(6)

Returns, payment and collection of dividend withholding tax: section 172K(1)

Reporting of distributions made under stapled stock arrangements: section 172L(2)

Mortgage interest – relief at source (application of section 244): section 244A and Regulations under that section

Returns and collection of appropriate tax: section 258(2)

Medical insurance – relief at source (relief for insurance against expenses of illness): section 470 and Regulations under that section

Long-term care insurance – relief at source (relief for premiums under long-term care policies): section 470A and Regulations under that section

Age-related relief for health insurance premiums: section 470B and Regulations under that section

Allowance for rent paid by certain tenants: section 473 or Regulations under that section

Share buybacks (information): section 183

Rights to acquire shares and other assets, information: section 128(11) and (12)

Relief for service charges: section 477

Convertible securities awarded to directors and employees, information: section 128C(15)

Delivery of returns in respect of domicile levy: section 531AH

Restricted shares awarded to directors and employees, information: section 128D(8)

Forfeitable shares awarded to directors and employees, information: section 128E(9)

Annual payments not payable out of taxed income: section 238(3)

Payments to subcontractors in certain industries: Chapter 2 of Part 18 and regulations made under that Chapter

Returns of special term accounts by relevant deposit takers: section 264B

Assessment of appropriate tax where tax not deducted under section 730F: section 730FA(2)

Returns of special term accounts by credit unions: section 267E

Returns and collection of appropriate tax: section 730G(2)

Returns and collection of appropriate tax: section 739F(2) and 739R(2)

Returns by persons chargeable: section 877

EII (information): section 503(3) and (4) (as substituted by section 33 of the Finance Act 2011)

Deduction of tax from relevant interest: section 257(1)

BES (information): section 505(3) and (4) (before the coming into operation of section 33 of the Finance Act 2011)

Election to open a special share account or a special term share account: section 267B

Relief for fees paid for third level education, etc: section 473A

Home Renovation Incentive: section 477B

Help to Buy

section 477C

Relief for investment in films: section 481(2F)

Persons acting for incapacitated persons and non-residents: section 878

Approved profit-sharing schemes: appropriated shares: section 510(7)

EII (information): section 503(1) and (2) (as substituted by section 33 of the Finance Act 2011)

BES (information): section 505(1) and (2) (before the coming into operation of section 33 of the Finance Act 2011)

Returns of income: section 879(2)

Land dealing transactions (power to obtain information): section 645

ABSS information Returns: section 510(8)

Payments to subcontractors in certain industries: Chapter 2 of Part 18 and regulations made under that Chapter

Taxation of collective investment undertakings: section 734(5)

Notification by Qualifying Fund Manager: section 784A(8)

Partnership returns: section 880

Administration of estates (adjustments and information): section 804(4)

Notice of liability to income tax: section 876

Obligation to make a self-assessment return: (Chapter 3 of Part 41A)

Transfer of assets abroad (power to obtain information): section 808

Obligation to show tax reference number on receipts: section 885

PAYE/PRSI Regulations: section 986 and Regulations under that section

Deduction from payments due to defaulters of amounts due in relation to tax: section 1002(2)(a)(iii)(I), (c) and (4)(a)(i) and (b)(i)

Taxation of income deemed to arise from transfers of right to receive interest from securities: section 812(4)

Returns in relation to certain offshore products: section 896

Taxation of income deemed to arise on certain sales of securities: section 815

Returns in relation to settlements and trustees: section 896A

Returns of information in respect of awards of shares to directors and employees: section 897B

Power of inspection: tax deduction from payments to certain subcontractors: section 904

Returns by married persons: section 881

Duty of employer as to income tax payable by employees: section 972

Returns etc. by lessors, lessees and agents: section 888

Paying agents: Schedule 2 paragraph 14

Application for separate assessments: section 1023

Returns by persons in receipt of income belonging to others: section 890

ESOTS Returns of Information: Schedule 12 paragraph 3(5)

Approved Savings-Related Share Option Schemes: Schedule 12A paragraph 6A

Approved Share Option Schemes: Schedule 12C paragraph 20A

Occupational pension schemes, information: Schedule 23 paragraph 3(2)(a)

1993 tax amnesty declarations to the Chief Special Collector: Waiver of Certain Tax Interest and Penalties Act 1993: sections 2(3)(a) and 3(6)(b)

Returns of interest paid or credited without deduction of tax: section 891

Returns of interest paid to nonresidents: section 891A

Returns by nominee holders of securities: section 892

1993 tax amnesty declarations to the Chief Special Collector: Waiver of Certain Tax Interest and Penalties Act 1993: sections 2(3)(a) and 3(6)(b)

Returns of certain information by third parties: section 894(3)

Returns in relation to certain offshore products: section 896

Returns of employees’ emoluments, etc: section 897

Returns of copies of rates and production of certain valuations: section 898

Power to call for production of books, information, etc.: section 900

Power to require return of property: section 909

Power to issue precepts: section 935

Appeals against determination under sections 98 to 100: section 947

Continental shelf activities, licence holder reporting requirements: Schedule 1 paragraph 1

Change in ownership of company: disallowance of trading losses (information): Schedule 9 paragraph 8

Employee share ownership trusts, information: Schedule 12 paragraph 3(4)

Approved savings-related share option schemes, information: Schedule 12A paragraph 6

Certified contractual savings schemes, information: Schedule 12B paragraph 5

Approved share option schemes, information: Schedule 12C paragraph 20

Collective investment undertakings, return: Schedule 18 paragraph 1(2)

Tonnage tax, notification of group changes: Schedule 18B paragraph 30

Occupational pension schemes, information: Schedule 23 paragraphs 2, 3(2)(b), 3(3)

Relevant Date: Finance Act 2019