Revenue eBrief No. 052/25
27 February 2025
Return of Values - Investment Undertakings
Tax and Duty Manual Part 27-06-01 Return of Values - Investment Undertakings has been updated to include the following additional excepted unit holders in section 2.3:
- S.739D(6)(n) - PEPP
- S.739D(6)(kba) - The Future Ireland Fund and the Infrastructure, Climate and Nature Fund
In addition, the manual has been updated to provide that all returns should now be submitted by way of Revenue File Transfer System (RFTS) to the Analytics and Information Branch of the Accountant General's and Strategic Planning Division.