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Payment of preliminary corporation tax

Mar 28, 2022

Revenue has updated its Tax and Duty Manual for the following changes introduced by Finance Act 2021:

  • Paragraphs 2 and 5 of the manual now includes details on the preliminary tax obligations for corporate non-resident landlords now within the charge to corporation tax.
  • Paragraph 8 of the manual now includes details of the special temporary rules for preliminary tax and its interaction with the new Interest Limitation rules (Part 35D TCA 1997).

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