TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Revenue Pensions Manual amendments

Revenue amended the Pensions Manual in relation to the increase of pensions in payment and withdrawal from service.

Chapter 6 – Total benefits on retirement at normal retirement age and Chapter 11 – Benefits on death after retirement of the Pensions Manual have been amended in relation to the increase of pensions in payment.

Chapter 12 – Withdrawal from service (leaving a pension scheme) has been amended to update:

  • details of how to pay tax on refunds of contributions
  • conditions for calculating deferred benefits.