Part 08

Annual Payments, Charges and Interest

• Part 08-01-01'Reverse Annuities'; Tax Avoidance Schemes Section 242 TCA 1997
• Part 08-01-02Annual Payments
• Part 08-01-03Income Tax on Payments by Resident Companies
• Part 08-01-04Treatment of Certain Royalties Paid to Companies Resident Outside the State

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• Part 08-02-01Charges on income for Corporation Tax purposes

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• Part 08-02-01aRules relating to recovery of capital and replacement loans
• Part 08-02-02Trade charges - relief from income tax
• Part 08-03-02Interest Cap Fees - Payments
• Part 08-03-04Recognised clearing systems

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• Part 08-03-05The interaction of Section 246 TCA 1997 and Peer to Peer Lending
• Part 08-03-06Payment and receipt of interest and royalties without deduction of income tax

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• Part 08-03-07Withholding Tax on interest payments by Companies and to Non-Residents (Section 246 TCA 1997)
• Part 08-03-08Relief for interest paid on certain home loans Section 244, 244A and 245 TCA 1997

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• Part 08-03-10Loans applied in acquiring interest in partnerships
• Part 08-03-11Interest in respect of wholesale debt instruments

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• Part 08-04-01(Section 256 - 267 TCA 1997) Deduction of Tax from Interest Payments by certain deposit takers

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• Part 08-04-02Company, Pension Scheme and PEPP Provider Deposits.

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• Part 08-04-03Deposit Interest Retention Tax (D.I.R.T.). Tax Treatment for Individuals.

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• Part 08-04-04Deposit Interest Retention Tax - Repayments to Individuals
• Part 08-04-08Deposit Interest Retention Tax (DIRT). Dirt Exempt Accounts and Refund of DIRT.
• Part 08-04-08ADIRT Free Deposit Accounts - Branch Procedures

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• Part 08-04-11Deposit Interest Retention Tax (DIRT) - Manual for Deposit Takers
• Part 08-05-01The contents of this Tax and Duty Manual are no longer relevant.

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