Revenue eBrief No. 151/20

10 August 2020

Investment Undertakings

Tax and Duty Manual Part 27-01a-02, which sets out general guidance on the calculation of tax due on income and gains arising from an investment in a domestic investment undertaking and the completion of prescribed declaration forms, has been updated to reflect -

1. the address of the branch of Large Corporates Division which investment undertakings are now proper to, and

2. amendments made in Finance Act 2018 with respect to the operation of exit tax for the Motor Insurers' Bureau of Ireland and on amounts arising from the investment of relevant payments made under section 205A TCA 1997.