Foreign jurisdictions often require Irish residents to obtain certification from Revenue that certain entities and individuals are resident in Ireland for tax purposes. Revenue has issued updated guidance in relation to the application process as follows:

1. For companies, Revenue letters certifying a company’s Irish residence are as per the definition of residence contained within Ireland’s Double Taxation Agreements; and
2. From 1 January 2017, letters of residence issued by Revenue’s Large Cases Division (LCD) are in pdf format and sent via secure email.

Revenue has also issued sample letter templates for the certification of residence of companies and funds.

At a recent TALC meeting, Revenue acknowledged that some jurisdictions may not accept electronic certificates and therefore Revenue will issue paper certification on a case by case basis. Revenue Tax and Duty Manual has been updated and eBrief No. 27/17 here contains further details.