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

Letters of tax residence

Revenue updated its procedure for issuing certificates and letters of tax residence for Irish taxpayers in its Tax and Duty Manual Part 35-01-05 (Certification of Residence for Individuals, Partnerships, Companies and Funds).

From 1 January 2018, all letters of residence for individuals, partnerships, companies and funds, issue in PDF format via MyEnquiries. A letter of residence will only issue to an agent where the agent is authorised to act on behalf of that taxpayer. The template letter for companies will also set out a list of all countries with which Ireland has a signed Double Tax Agreement. The above details are covered in Revenue eBrief No. 115/17.