Revenue eBrief No. 105/20

08 June 2020

High Income Individuals' Restriction - Tax Year 2010 onwards

Tax and Duty Manual Part 15-02A-05 - High-Income Individuals’ Restriction - Tax Year 2010 onwards - has been expanded to include material previously included in the following TDMs:

  • Part 15-02a-01 (HIIR before 2010)
  • Part 15-02a-03 (Finance Act 2010 changes)
  • Part 15-02a-07 (Married Persons and Civil Partners).     

These TDMs have now been archived.  

The table of specified reliefs in Appendix 3 and the worked examples in the other Appendices have also been updated.