Irish Real Estate Fund: Pay and File
The Irish Real Estate Fund (IREF) return form, in Excel format, is now available for download from the Revenue website. IREF withholding tax is due to be paid to Revenue by the end of July for year ends up to 31 December 2017 (30 January in respect of year ends on or before 30 June in the preceding year).
Revenue have updated their Tax and Duty Manual Part 27-01b-02 with Pay and File instructions for IREF withholding tax. The form available for download from the Revenue website also contains details on the Pay and File requirements.