Repayments, Time Limits and Offsets of Tax

Revenue has updated the Tax and Duty Manuals to reflect the current position in relation to claims for repayment of tax, the time limits that apply and the circumstances in which an offset of tax may be made.

The revised instruction, which reflect the insertion of section 865B in the Taxes Consolidation Act 1997 by section 128 of Finance Act 2012, can be accessed under Part 37.00.30 in the Income Tax, Corporation Tax and Capital Gains Tax Manual on the Revenue website.