The brief confirms the updates to the Tax and Duty Manual (TDM) as of July 2025. 

The Irish Revenue has published eBrief No. 135/25 on 15 July 2025 about updates to Tax and Duty Manual (TDM) 38-04-15 Schedule of Powers.

Revenue eBrief No. 135/25 Update to TDM 38-04-15 Schedule of Powers

TDM 38-04-15, which includes a Schedule of Revenue Powers, has been updated:

  • In Schedule 1, on sections 530T and 909 Taxes Consolidation Act 1997
  • In Schedule 3, to provide further clarity on Powers under s128 and 128B Stamp Duties Consolidation Act 1999;
  • In Schedule 4, to provide further clarity around powers to make enquiries or authorise inspections under the Capital Acquisitions Tax Consolidation Act 2003;
  • By substituting a new Schedule 7 to include a summary of Powers in the Customs Act 2015;
  • By inserting a new Schedule 8 to include Powers under the Mercantile Marine Act 1955;
  • By inserting a new Schedule 9 to include Powers under the Merchant Shipping (Salvage and Wreck) Act 1993, and
  • In Schedule 10, by deleting a reference to Regulation 23 of the Income Tax Regulations 2000.