Revenue eBrief No. 190/18

24 October 2018

Pensions Manual amended

The Tax and Duty Pensions Manual has been amended:

  • in Chapter 29.7, to reflect the USC rate under section 531AN(3A) TCA, which applies to encashment amounts under section 787TA TCA,
  • in Appendix IV, to advise that material on the deferral of annuity purchase, which applied during the period 4 December 2008 to 5 March 2011, is available in Chapter 23.4,
  • in Appendix V, by amending the text to incorporate previously published Tax Briefing articles relating to the interaction of the GMS Superannuation Plan and Retirement Annuity Relief, and
  • in Chapters 3.4, 21.3 and 24.2 and in Appendix III (which is concerned with tax relief for pension contributions made in the year of retirement), in relation to the extended deadline for making, and claiming tax relief on, RAC, PRSA or AVC payments, which can be availed of by taxpayers who file and pay online through ROS or myAccount.