TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Revenue guide for agents or advisors acting on behalf of taxpayers

The Tax and Duty Manual (TDM) Part 37-00-04b Guidelines for agents or advisors acting on behalf of taxpayers has been updated to reflect changes to the use of the term “TAIN” and to provide further guidance on administrative practice.

The updated TDM makes the following changes:

  • Paragraph 1 has been updated to note the updated usage of the abbreviation “TAIN” to mean “Transaction Advisory Identification Number” as well as “Tax Agent Identification Number”.
  • Paragraphs 3, 6, 8, 9, 10 and 11 have been updated to add further clarity on existing administrative practice.
  • Appendix 1 has been added to provide easy access for agents/advisors to the client link notification forms.
  • Appendix 2 has links to information to assist agents using ROS.