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Other recent updates to guidance

Nov 17, 2025

Revenue has updated two other guidance notes this week dealing with scrip dividends and certificates of residence for credit unions.

The details are as follows:

  • The guidance on the option to acquire shares in lieu of dividends (scrip dividends) has been updated to provide additional guidance and examples and to remove obsolete information.
  • The manual on certification of tax residence has been updated to include information for credit unions regarding applications for residency certificates

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