PDF letters of tax residence to issue via MyEnquiries from 1 January 2018

Dec 18, 2017

Revenue updated its procedure for issuing certificates and letters of tax residence for Irish taxpayers in its Tax and Duty Manual Part 35-01-05 (Certification of Residence for Individuals, Partnerships, Companies and Funds).

From 1 January 2018, all letters of residence for individuals, partnerships, companies and funds, will issue in PDF format via MyEnquiries.  A letter of residence will only issue to an agent where the agent is authorised to act on behalf of that taxpayer.  The template letter for companies will also set out a list of all countries with which Ireland has a signed Double Tax Agreement. For further details see Revenue eBrief No. 115/17.