Revenue eBrief No. 146/20

31 July 2020

Payment of Preliminary Corporation Tax

Tax and Duty Manual Part 41A-07-02 has been updated to incorporate information that was previously contained in two other manuals which will be archived:

  • Deposit Interest Retention Tax and Income Tax Paid by Deduction, previously contained in Tax and Duty Manual 41-00-06; and
  • Income Tax Payable under Section 239 TCA and Preliminary Tax for Small Companies, previously in Tax and Duty Manual 41-00-02b.