Revenue eBrief No. 194/19

21 November 2019

Certification of Tax Residence

Tax and Duty Manual Part 35-01-05, which describes the procedure for issuing certification of a person's Irish tax residence, has been updated. This deals with requests in relation to individuals, partnerships, companies and funds.

The text has been amended to emphasise that such certification/Letters of Tax Residence refer to the person's tax residence. Additional information has also been included in relation to individuals requesting a Letter for use in France or Spain