Revenue eBrief No. 150/19
01 August 2019
Dividend Withholding Tax (DWT) - treatment of certain interest payments which are treated as distributions
In the limited circumstances where interest payments are made and are to be treated as distributions, but no DWT is payable, Revenue may agree to accept an "annual return" instead of monthly returns.
The details for availing of this treatment are set out in the Tax and Duty Manual Part 06-08A-01, in Part G - General Information. The relevant text is in Paragraph 19 and is to be found on pages 40 to 41 of the Manual.