Revenue eBrief No. 002/25
02 January 2025
Taxation of foreign retirement lump sums
Tax and Duty Manual Part 07-01-09A -Taxation of Foreign Retirement Lump Sums – has been updated as follows:
- Paragraph 4.3.1 has been updated to reflect the Finance Act 2024 amendment to the definition of "standard chargeable amount" in section 790AA TCA 1997.