917B Return by settlor in relation to non-resident trustees

Where a settlor of an offshore settlement (or one in respect of which the trustees are not within the charge to Irish tax by virtue of a double taxation relief agreement), which is created on or after 11 February 1999, is domiciled and resident or ordinarily resident in the State, he or she is obliged to advise Revenue, within 3 months of the date of creation of the settlement, indicating the date of creation, his or her name and address and the names and addresses of the then current trustees. Penalties apply for failure to comply with this section.

Relevant Date: Finance Act 2021