Revenue E-Brief

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Revenue E-Brief Issue 133/18, 25 June 2018

Return of Values - Investment Undertakings

A new Tax and Duty Manual Part 27-06-01 (Return of Values - Investment Undertakings) has been created.

It replaces previous guidance for investment undertakings in relation to complying with the Return of Values (Investment Undertakings) Regulations 2013 (S.I. No. 245 of 2013). The Regulations provide for the making of an annual return to Revenue of the value of investments held by certain unit holders.

25 June 2018