Insights

Managing compliance across companies is time-consuming and often overlooked. Eliminating dormant companies reduces administrative and audit costs, freeing up finance directors.

Ensure payroll tax compliance by submitting your PAYE Settlement Agreement before 31 Dec. Learn how to report benefits and expenses under ERR rules.

Employers can offer many different share schemes to their employees or directors, often as a way of rewarding employees and encouraging loyalty and participation in a tax efficient manner.

Discover changes to company size criteria under new EU regulations. From July 2024, increased thresholds for 'micro,' 'small,' 'medium,' and 'large' companies take effect.

Discover key employment tax changes in Ireland and stay compliant: Enhanced Reporting Requirements, staff entertainment, travel expenses, and contractor status insights.

When engaging contractors to provide services, the nature of the engagement should be considered in order to determine whether it is one of employment (employee) or self-employment (contractor). Complete the 5-step decision-making framework used to determine employment status.

Businesses availing of the Debt Warehousing Scheme (DWS) have until 1 May 2024 to either pay their warehoused debt in full or engage with Revenue on addressing the debt. Read our latest insight to find out more.

Finance Bill (No. 2) 2023 introduced an amendment to the collection and reporting requirements of share option related taxes. The taxation of a gain realised on the exercise, assignment or release of share options has moved from an individual self-assessment system to a PAYE real-time payroll withholding system.

Finance Act 2022 introduced the requirement for employers to notify Revenue of certain payments made to employees known as ‘reportable benefits’. The introduction of this reporting requirement is subject to a commencement order; however, the target implementation date is 1 January 2024.

The Companies (Corporate Enforcement Authority) Act 2021 contains a provision, which requires the directors of Irish companies to provide their Personal Public Service (PPS) numbers on certain documents submitted to the Companies Registration Office (CRO) in order to allow for verification of a director’s identify.

In December 2021, the European Commission (EC) published its proposal for Anti-Tax Avoidance Directive III (ATAD III) which aims to discourage the misuse of shell companies within the EU.

This correspondence, deemed a Level 1 Compliance Intervention, offers all eligible taxpayers the opportunity to self-review their tax returns for Period 1 (which ended on 31 December 2021 or 30 April 2022 where extension applied) and make an unprompted qualifying disclosure by 31 January 2023 in relation to any additional tax liabilities identified.