Revenue E-Brief

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Revenue E-Brief Issue 68/17, 16 June 2017

Provisions Relating to Residence of Individuals

Tax and Duty Manual Part 34-00-01, in relation to provisions on residence in the Taxes Consolidation Act 1997, has been revised (i) to update the examples in the Manual and (ii) to incorporate detailed Q&A material previously contained in leaflet RES 1 (set out in Appendix 2).

16 June 2017