898H Returns of interest payments made to or secured for beneficial owners

This section deals with the returns that must be made to the Revenue Commissioners in respect of payments to beneficial owners in other EU States or in the territories with which Ireland has agreements for the purposes of the Directive. The returns will cover details about the paying agents themselves, about the beneficial owners to whom the interest was paid and about the amounts of interest paid. The returns must be made within 3 months of the end of the tax year 2005 onwards. For the tax year 2005 the returns will relate to interest payments made in the period 1 July 2005 to 31 December 2005. For subsequent tax years the returns will relate to interest payments made in the full tax year.

Relevant Date: Finance Act 2021