Revenue eBrief No. 081/22
01 April 2022
Irish Real Estate Funds (IREFs) declaration forms
Tax and Duty Manual Part 27-02b-01, which contains relevant IREF declaration forms, has been updated to include a declaration form for UK superannuation schemes, having regard to Article 11 of the Double Taxation Agreement between Ireland and the United Kingdom.
Tax and Duty Manual Part 27-01b-02 which contains general IREF guidance, has been updated to refer to that declaration form.