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

Irish Real Estate Funds July 2021 filing – new Form IREF

A new version of Form IREF is now available on the Revenue website. A new Tax and Duty Manual – Part 27-01B-03 – highlights updates and changes to the return.

The changes include that within Part 4 a narrative panel must be completed where no IREF withholding tax has been deducted on a taxable event.

Irish Real Estate Funds (IREFs) with accounting periods ending on or after 1 July 2020 and on or before 31 December 2020 are required to file this updated Form IREF on or before 30 July 2021, as provided by section 739R TCA 1997.

See Revenue eBrief No. 117/21 for further details.