TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 59/16 Guidelines for Sheriff Enforcement

The following amendments have been made to the Tax and Duty Manual: Guidelines for Sheriff Enforcement.

Paragraph 10 – Sheriff Time Limits – This paragraph has been amended to reflect a change in the time available to a Sheriff to collect any of the amounts owing on a warrant issued by Revenue. The period has been reduced from six months to three months.

Appendix 6 – Sheriff Contacts updated

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.