Revenue eBrief No.101/23

20 April 2023

Payment and receipt of interest and royalties without deduction of income tax

Tax and Duty Manual Part 08-03-06 - Payment and Receipt of interest and royalties without deduction of income tax - has been updated:

  • to refer to the International Monetary Fund in section 8 'Payments to certain statutorily tax-exempt bodies', and
  • in respect of applications under section 246(3)(d):
    • to require completed Forms RTS 1A and supporting documents accompany applications,
    • to remove the postal contact address,
    • to provide My Enquiries contact information.