Revenue eBrief No. 104/24
02 April 2024
Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)
This eBrief is to inform customers that Tax and Duty Manual Part 38-03-23 Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS) has been updated.
Question 16 has been updated to give further detail on what is required as part of the reasonableness test of self certificates, and question 19 has been inserted to address the date of deregistration from CRS for Irish regulated Funds.