Revenue eBrief No. 098/20

02 June 2020

Pensions Manual Amended

Revenue Pensions Manual Chapter 23 - Approved Retirement Funds - has been updated to provide further clarification in relation to the application of Double Taxation Agreements to repayment claims submitted by non-Irish resident owners of Approved Retirement Funds (ARFs), vested Personal Retirement Savings Accounts (PRSAs) and Approved Minimum Retirement Funds (AMRFs).