Irish Revenue has amended Tax and Duty Manual Part 04A-10-02, adding guidance on TIR deletion and correction messages, RecJurCodes and DAC9 / GIR MCAA exchanges.
Ireland’s tax authority, Irish Revenue, has updated its user guide on the Top-up Tax Information Return (TIR) and Notification of Filer, announcing the changes in eBrief No. 164/26 on 5 November 2026.
The guide is Tax and Duty Manual Part 04A-10-02. Revenue said the update covers five areas of the manual.
Deletion and correction messages
Section 5.8 has been amended to give further guidance on the operational procedures and technical requirements for submitting TIR XML deletion and correction messages on the Revenue Online Service (ROS).
RecJurCodes and information exchange
Section 5.9.4 has been updated to stress the importance of correctly assigning RecJurCodes, so that the TIR can be exchanged successfully with other jurisdictions in line with the dissemination approach. The RecJurCodes, also known as exchange codes, determine which jurisdictions receive information through the central filing and exchange process.
Filers are responsible for ensuring that the appropriate RecJurCodes are assigned to each relevant section of the TIR submission. Revenue warned that missing, inconsistent or incorrect RecJurCodes may prevent the successful exchange of information with a relevant jurisdiction. This could result in a request for local filing of a TIR in that jurisdiction.
Validation rules
Appendix B has been updated to reflect additional validation rules that have been disabled for TIR filing on ROS. It also includes additional OECD guidance agreed on the handling of certain validation errors.
New appendices
Two new appendices have been inserted. Appendix C sets out examples of the XML changes required to update an existing message to a deletion or correction message. Appendix D sets out practical matters for consideration for DAC9 / GIR MCAA exchanges.
Filers submitting TIRs through ROS should review the revised manual, particularly the guidance on RecJurCodes, to avoid problems with information exchange and possible local filing requests.
