TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 27/17 Certification of Residence for Individuals/Companies/Funds

Tax and Duty Manual Part 35-01-05 (Certification of Residence for Individuals/Companies/Funds) has been updated:

  1. To include letter templates for the certification of residence of companies and funds;
  2. To clarify that in the case of companies, such letters are certification of a company’s Irish residence for the purposes of residence as defined in Ireland’s Double Taxation Agreements; and
  3. To confirm that from 1 January 2017, letters of residence issued by Revenue’s Large Cases Division (LCD) will be in pdf format and sent via a secure electronic channel.

Source www.revenue.ie. Copyright acknowledged.