Revenue E-Brief

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Revenue E-Brief Issue 106/17, 22 November 2017

Taxation of non-resident landlords

Tax and Duty Manual Part 45-01-04 which deals with the taxation of non-resident landlords has been updated at paragraph 1.1. It now provides clarification on the payment of tax withheld from rent paid by a tenant directly to a non-resident landlord.

22 November 2017