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

Toll charges

Revenue eBrief No. 149/19

Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Tax and Duty Manual Part 05-01-06 has been updated as follows:

Chapter 2 - General principles. This chapter has been updated to include paragraphs on:

Reimbursement of toll charges

E-working.

Chapter 4 - Reimbursement of travel and subsistence expenses – specific scenarios. This chapter has been updated to include:

A paragraph on reimbursement of travel and subsistence expenses by intermediaries

A paragraph on temporary assignees from the State working abroad on foreign assignment

Reference to incidental duties in respect of section 195A TCA 1997.

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