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

Claiming relief from UK tax

Revenue has updated its Tax and Duty Manual to clarify how Irish resident individuals and companies can claim relief at source or a repayment of tax from the UK Revenue (HMRC) in respect of UK tax on certain sources of income.

An individual should make a claim for relief/repayment to the HMRC on a ‘Form IRL-Individual’. A company should make a claim on a ‘Form IrelandCompany’. Both forms can be found on the HMRC’s website. Revenue eBrief No. 96/2016 on here contains more details on the sources of income for which a repayment/relief claim for tax should be made directly to HMRC along with information on how to make the claim.