Revenue eBrief No. 242/24

16 September 2024

Life Assurance Companies - Return of Payments

Tax and Duty Manual Part 26-06-02 - Life Assurance Companies - Return of Payments - has been updated as follows:

  • Links have been inserted for Regulations and Legislation where referenced in the guidance.
  • Guidance on submission of the Return and contact details for the relevant area of Revenue have been updated.
  • References to Approved Minimum Retirement Funds (AMRFs) have been removed.
  • Various minor updates to improve the clarity of the guidance have been made.