Revenue eBrief No. 27/17

28 March 2017

Certification of Residence for Individuals/Companies/Funds

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

  1. To include letter templates for the certification of residence of companies and funds;
  2. To clarify that in the case of companies, such letters are certification of a company's Irish residence for the purposes of residence as defined in Ireland's Double Taxation Agreements; and
  3. To confirm that from 1 January 2017, letters of residence issued by Revenue’s Large Cases Division (LCD) will be in pdf format and sent via a secure electronic channel.