The Revenue has produced a guide for the purpose of answering some commonly asked questions concerning certain foreign income and assets in respect of Deposit Accounts, Shares and Dividends, Pensions and Life Assurance Policies.
The information is provided in a 'frequently asked questions' format and contains hyperlinks to more detailed information on certain tax matters. The tax issues arising from the ownership of property outside the State are dealt with in a separate guide - Irish Tax Implications of Foreign Property Ownership. The information provided in the Foreign Income & Assets guide only deals with Irish tax issues and does not cover the tax implications in the jurisdictions in which the income arises or where an asset is held.
For further details please see here