Revenue has updated the ‘filing and paying stamp duty on instruments’ Tax and duty Manuals.
The following Tax and Duty Manuals have been updated. Details of each update are included in the links below.
Chapter 1: Introduction to File and Pay
Chapter 2: Obligation to file a Stamp Duty Return
Chapter 3: Tax Reference Numbers
Chapter 4: Filing a return
Chapter 5: Paying the Duty
Chapter 6: Stamp Certificate
Chapter 7: Particulars Delivered
Chapter 8: Further Guidance