Investment undertakings manual updated

Aug 17, 2020

Revenue updated the Tax and Duty Manual Part 27-01a-02, which sets out general guidance on the calculation of tax due on income and gains arising from an investment in a domestic investment undertaking and the completion of prescribed declaration forms.

The manual has been updated to reflect –

  1. the address of the branch if Large Corporates Division which investment undertakings are now proper to, and
  2. amendments made in Finance Act 18 concerning the operation of exit tax for the Motor Insurer’s Bureau of Ireland and on amounts arising from the investment of relevant payments made under section 205A TCA 1997