Revenue eBrief No. 128/21

29 June 2021

Pensions Manual Updated

Pensions Manual Chapter 23, which deals with Approved Retirement Funds (ARF), has now been updated with new guidance for non-resident owners of Approved Retirement Funds, vested Personal Retirement Savings Accounts or Approved Minimum Retirement Funds. This includes:

  • a link to the new Refund of Taxes paid on ARF Distributions Claim form to be completed by non-resident claimants seeking a repayment of Irish tax on an Irish pension
  • additional information for refund claims made by non-resident claimants with unit linked ARF funds.