Revenue eBrief No. 081/24
15 March 2024
Foreign accounts
Tax and Duty Manual 38-03-35 provides guidance on the reporting obligations under section 895 of the Taxes Consolidation Act 1997 for:
- Irish resident individuals and companies who open a foreign account;
- an agent or financial intermediary who facilitates the opening of a foreign account by an Irish resident individual or company.
This manual incorporates information previously contained in Tax and Duty Manual 08-04-02, which has been updated accordingly.