Revenue eBrief No. 033/22

14 February 2022

Exempt Unit Trust (EUT) February 2022 Filing - Updated Form EUT1 available

A new version of the Form EUT1 is now available on the Revenue website in the Related Forms panel.

EUTs are required to file this updated statement on or before 28 February 2022, as provided by Section 731(5)(a)(iii) TCA 1997.

As noted on page 1 of the Form EUT1, filing should be completed electronically and returned to Revenue via MyEnquiries to .

The Form EUT1 has been updated by the addition of the following panels:

  • The Name of the Signatory on the form in plain text.
  • The Net Asset Value of the EUT at the end of the accounting period.
  • Unitholding of each Unit Holder at the end of the accounting period.
  • Nature of assets held by the EUT during the year of assessment. This panel should confirm the overall investment strategy of the EUT, which should include details regarding the type and general location of the investments.