Revenue eBrief No. 158/23

06 July 2023

Pensions Manual Chapter 27 amended

Pensions Manual Chapter 27, which deals with the taxation of retirement lump sums, has been updated in paragraph 6 to provide further information on the tax and filing obligations for excess lump sums.

This includes instructions on when Revenue Payroll Notifications and when Form 790AA should be submitted, and the details required.