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

Annual DWT returns accepted for some interest payments

Revenue eBrief No. 150/19

Dividend Withholding Tax (DWT) – treatment of certain interest payments which are treated as distributions

In the limited circumstances where interest payments are made and are to be treated as distributions, but no DWT is payable, Revenue may agree to accept an “annual return” instead of monthly returns.

The details for availing of this treatment are set out in the Tax and Duty Manual Part 06-08A-01, in Part G – General Information. The relevant text is in Paragraph 19 and is to be found on pages 40 to 41 of the Manual.

Source: Revenue Commissioners www.revenue.ie Copyright Acknowledged