Revenue eBrief No. 115/17

13 December 2017

Certificates of Residency will issue in pdf format from 1 January 2018

Certification of Residence for Individuals, Partnerships, Companies and Funds

Tax and Duty Manual Part 35-01-05 (Certification of Residence for Individuals, Partnerships, Companies and Funds) has been updated:

1. To amend the template letter for companies, to provide a list of all countries with which Ireland has signed Double Tax Agreements/Treaties.

2. To reiterate that a letter of residence will only issue to an agent where the agent is authorised to act on behalf of a taxpayer.

3. To confirm that from 1 January 2018 all letters of residence issued by Revenue will be in pdf format and issued through MyEnquiries.