Revenue eBrief No. 014/25
20 January 2025
Surcharge on Certain Undistributed Income of Close Companies
Tax and Duty Manual Part 13-02-05 - Surcharge on Certain Undistributed Income of Close Companies - has been updated to provide new and updated examples on the operation of the surcharge on certain undistributed income of close companies under section 440 of the Taxes Consolidation Act 1997.
Some of the content has been restructured and additional clarification provided for ease of reference.