Revenue eBrief No. 199/23
20 September 2023
Pensions Manual Amended
Chapter 29 of the Revenue Pensions Manual which deals with the encashment option for members of both private and public pension schemes, has been updated:
- in paragraph 2, to clarify who qualifies for the encashment option, and
- in paragraph 4, to indicate how declarations should be submitted to Revenue and to update the Revenue contact address.