Revenue E-Brief

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Revenue E-Brief Issue 079/19, 17 April 2019

Encashment Tax

Tax and Duty Manual Schedule 2-1, which sets out how Encashment Tax operates, has been updated to:

  • include historic exemptions previously granted under Schedule 2 Part 5 TCA 1997
  • set out the circumstances where a non-residence declaration [Form 1FD] does not have to be obtained by the chargeable person.

17 April 2019