Revenue eBrief No. 100/18

23 May 2018

Automatic Exchange of Information

Three new Tax and Duty Manuals, Part 38-03-22, Part 38-03-23, and Part 38-03-24 have been created.

Part 38-03-22 addresses the implementation of the Foreign Account Tax Compliance Act (FATCA) in Ireland. This manual replaces the document "Guidance Notes on the Implementation of FATCA in Ireland" which was previously available on the Revenue website.

Part 38-03-23 addresses the some frequently asked questions on the interpretation of legislation and regulations which implement the Common Reporting Standard (CRS) in Ireland. This manual replaces the document "Standard for Automatic Exchange of Financial Account Information in Tax Matters (The Common Reporting Standard (CRS)) FAQs" which was previously available on the Revenue website.

Part 38-03-24 addresses some frequently asked questions on the automatic exchange of financial account information from the point of view of financial account holders. This manual replaces the documents "Revenue Guide to Automatic Exchange of Information (AEOI) for Financial Account Holders" and "Foreign Account Tax Compliance Act (FATCA) Information for Account Holders" which were previously available on the Revenue website.