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Income tax guides

  • Income tax summary
  • Accommodation (BIK)
  • Age exemption limit
  • Agreed pay restructuring payments
  • Annual payments
  • Artists exemption
  • Amateur sports bodies
  • Basic personal tax credit
  • Benefit in kind (BIK)
  • Bike to work scheme
  • Bus pass (BIK)
  • Business car – capital allowance
  • Capital allowances (termination)
  • Charities
  • Child care relief
  • Company car
  • Company van
  • Continental shelf
  • Country money
  • Covenants
  • Deductible expenses
  • Deposit interest retention tax (DIRT)
  • Disability allowance
  • Distributions
  • Dividend income
  • Dividend withholding tax
  • Domicile
  • Double taxation relief
  • Employment income
  • Employee share options
  • Employee expenses
  • Employment compensation awards
  • Employee shares
  • Employment grants
  • Employment Investment Incentive Scheme (EIIS)
  • Employer loan
  • Energy efficient equipment
  • Exemption limits
  • Exit tax
  • EU institution (employments)
  • Farm income averaging
  • Farm land leasing exemption
  • Farm stock relief
  • Foreign earnings deduction (FED)
  • Foreign income
  • Foreign pensions
  • Foster care payments
  • Fuel grants
  • Garda reserve allowance
  • General anti-avoidance
  • Haemophilia HIV Trust payments
  • Health expenses
  • Health insurance relief
  • Help to buy incentive
  • Hepatitis C compensation payments
  • High earner restriction
  • Home loan interest relief
  • Home renovation incentive
  • Incapacitated individual (special trusts)
  • Industrial buildings
  • Intangible assets
  • Intellectual property
  • Kidney donors – expenses
  • Land dealing
  • Living city initiative
  • Loss relief
  • Lump sum on retirement
  • Machinery and plant
  • Magdalen laundry payments
  • Maintenance payments
  • Married persons
  • Medical expenses
  • Medical insurance
  • Mileage
  • Miscellaneous income
  • Non-executive directors – expenses
  • Non-resident directors – expenses
  • One parent family credit
  • Pay and file
  • Penalties
  • Pensions
  • Part of Pensions Manual goes to Retirement annuity contracts
  • Permanent health insurance
  • Personal injuries compensation
  • Preferential loan
  • Profession
  • Professional services withholding tax (PSWT)
  • Relevant contracts tax (RCT)
  • Relocation expenses
  • Remittance basis
  • Rental income
  • Rental losses
  • Rent a room relief
  • Residence rules
  • Retirement annuity contracts
  • Schedule D
  • Schedule E
  • Schedule F
  • Section 23 relief
  • Self-assessment
  • Share buyback
  • Share options
  • Special assignee relief programme (SARP)
  • Split year treatment
  • Staff vouchers
  • Stallion profits
  • Start your own business relief
  • State examiners
  • Statutory redundancy
  • Subsistence
  • Tax year
  • Terminal loss
  • Termination payment
  • Trading income
  • Trading losses
  • Transborder relief
  • Travel expenses
  • Trusts and estates
  • Tuition fees
  • United Nations Agencies (employments)
  • Welfare benefits
  • Widowed person tax credit
  • Woodlands

 

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