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

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Pensions Manual – new guidance for non-resident ARF owners

The Pensions Manual Chapter 23, which deals with Approved Retirement Funds (ARF), now includes new guidance for non-resident owners of Approved Retirement Funds, vested Personal Retirement Savings Accounts or Approved Minimum Retirement Funds.

Pensions Manual Chapter 23 now includes:

  • a link to the new Refund of Taxes paid on ARF Distributions Claim form to be completed by non-resident claimants seeking a repayment of Irish tax on an Irish pension; and
  • additional information for refund claims made by non-resident claimants with unit linked ARF funds.

See Revenue eBrief No.128/21 for further details.