Latest News from CRO

Personal Public Service (PPS) Numbers mandatory from 23/4/2023 when filing the following forms: A1 Company incorporation B1 Annual Return B10 Change of director and/or secretary, or in their particulars B69 Notification by individual that he/she has ceased to be a director or secretary. Link to source:

The provision of Staff Awards

Awards to an employee by their employer is chargeable to PAYE, PRSI and USC.   In some circumstances and awarded may be given without a tax charge.  Details published by Revenue and available at the following location: Link to source:  Part 05-01-01j – Taxation of Staff Awards (

Returns by Employers in Relation to Reportable Benefits – Anticipated Commencement 2024

The Revenue Commissioners have issued an update to the Tax and Duty Manual in relation to reportable benefits.  The reportable benefits are the remote working daily allowance of €3.20, the payment of travel and subsistence expenses, and the small benefit exemption. It is however anticipated that reporting will commence from the start of 2024.   …

Returns by Employers in Relation to Reportable Benefits – Anticipated Commencement 2024 Read More »

Revenue Update to Pensions Manual

The Revenue Commissioners have recently published updates to nine chapters in their Pensions Manual.  The updates reflect Finance Act 2022 amendments. The link to the Brief can be viewed here:  

Finance Bill 2023

Finance Bill 2023 has been published and includes the cost of living measures and extension to agri tax reliefs announced by Government.  Here is a link to the full document:  b1923d.pdf (

Tax Debt Warehousing Arrangement Update

Businesses with warehoused debt must either clear that debt or enter into a phased payment arrangement by 1 May 2024.  Businesses will be able to avail of the reduced 3 percent interest rate from 1 January 2023, as opposed to the general interest rate of 10 percent. Revenue has published an update – Link:

Retirement / Succession Planning

The main tax reliefs to be considered when business owners are planning for retirement or succession include the following: Capital Gains Tax Retirement Relief – there are several conditions to consider.  The main conditions to consider for example include age (claimant must be 55 years old or older); must own assets for 10 years prior …

Retirement / Succession Planning Read More »

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