Revenue eBrief No. 127/22

20 June 2022

Guidelines for Article 9 Correlative Adjustment claims

Tax and Duty Manual (TDM) Part 35-02-09 - Guidelines for Article 9 Correlative Adjustment claims - has been updated as follows:

• Section 3.1 has been updated to include a reference to section 955 TCA 1997, applicable to accounting periods starting prior to 1 January 2013.
• Section 3.3 has been updated to remove a reference to TDM Part 35-02-08 - Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland that is no longer relevant, and to advise that, where a company is approved for Transport Layer Security (TLS), the claim form and supporting information and documentation can be submitted by secure email. 
• Section 4.2 has been updated to include further information on making an appeal.
• The Appendix has been updated to make it clear that documents should be provided in English (or Irish); to provide clarity on the information required under items iv and v(c). And to include, under item vi, a requirement to provide confirmation that no sum has been deducted in computing the amount of profits or gains to be charged to Irish tax for any amount paid or payable to an associated company arising from the transfer pricing adjustment.
• The Form CA1 has also been updated in Part 1 to include details of the Irish tax impact of the adjustment and in Part 2, at items 6, 8 and 9, to align with the changes made to the Appendix. Item 2 of the Notes has been updated to include information on the use of TLS.