Revenue eBrief No. 195/24
15 July 2024
Self Assessment: processing/screening of returns for companies in liquidation, death cases and CGT for non-residents
The contents of Tax and Duty Manual Part 41-00-01 have been incorporated into the following manuals
- Part 46-01-01 Dealing with death cases and Part 46-01-02 Requests for clearance in death cases,
- Collection Manual - Liquidation of Companies and other Company Law Issues,
- Part 45-01-05 - Requests for Clearance – Capital Gains Tax and Non-Resident Vendors, and
- Part 41-00-09A - Self-assessment: processing/screening of returns on which an expression of doubt has been made.