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

Residency rules – Guidance on force majeure circumstances due to COVID-19

Revenue issued guidance on the temporary measures relating to residence rules and force majeure circumstances. Due to the unanticipated length of the pandemic, the circumstances that may be regarded as preventing a departure from the State due to COVID-19 have been given further consideration within the guidance.

The guidance provides that individuals who travelled to the State on or after 6 May 2020 will not be regarded as having their departure from the State prevented due to COVID-19 under force majeure circumstances.