Revenue eBrief No. 213/18

20 December 2018

High Income Individuals' Restriction - carry forward of excess relief for married couples and civil partners

Tax and Duty Manual Part 15-02A-07 has been revised by:

  • updating the illustrative versions of how the joint assessment provisions should be read in the light of section 485FA TCA
  • including Part 1 of the table of deductions from total income in section 458 TCA.