Revenue eBrief No. 68/17

16 June 2017

Provisions Relating to Residence of Individuals

Tax and Duty Manual Part 34-00-01, in relation to provisions on residence in the Taxes Consolidation Act 1997, has been revised (i) to update the examples in the Manual and (ii) to incorporate detailed Q&A material previously contained in leaflet RES 1 (set out in Appendix 2).