Revenue Note for Guidance

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Revenue Note for Guidance

739S Statement to be given to recipients on the making of an IREF relevant payment

Summary

At the time of an IREF taxable event, an IREF must provide each affected unit holder with details of the IREF taxable event.

Details

(1) On the happening of an IREF taxable event to which the IREF is a party, the IREF must provide a written statement to the unit holder showing the following:

  • the name and address of the IREF,
  • The name and address of the unit holder,
  • The date of the IREF taxable event,
  • the IREF taxable amount,
  • The amount of IREF withholding tax operated.

(2) Section 152(2) applies to any failure by the IREF to comply with this section.

Relevant Date: Finance Act 2019