Irish Revenue has issued eBrief No. 198/24 on updated guidelines for charging interest on late payment of income tax, corporation tax, capital gains tax, VAT, and others. --- Revenue eBrief No. 198/24 Guidelines for charging interest on late payment through Revenue Debt Management Systems DMS and Fixed Direct Debit Systems Tax and Duty Manual (TDM) - "Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS) and Fixed Direct Debit Systems" has been updated. This Manual provides guidance on when and how Revenue charges interest and the rates that apply.