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Euroclear TDM amended following meeting with Euroclear Bank

Jul 05, 2021

Amendments have been made to the Euroclear Tax and Duty Manual following discussions between Euroclear Bank and Revenue.

The adjustments to the Euroclear Manual – Electronic Share Trading Rules, Procedures, Practices, Guidelines and Interpretations -  cover the following procedures:

  • Intermediary relief (Para. 2.7)
  • Mark-Up (Para. 4.1)
  • Stock borrowing (Para. 4.2)
  • When duty is due (Para. 5.2)
  • How Stamp Duty is paid (Para. 5.3)
  • Refunds (Para. 6.1)
  • Processing of reclaims (Para. 6.8)
  • Payments (Para. 7.1).

See Revenue eBrief No.129/21 for further details.

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