Revenue eBrief No. 201/23
27 September 2023
Return of Payments - Banks, Building Societies, Credit Unions and Savings Banks
Tax and Duty Manual 38-03-34 provides guidance for financial institutions in respect of their reporting obligations under section 891B TCA 1997 and Regulations made under the provisions of section 891B TCA 1997 by the Revenue Commissioners.
The TDM incorporates guidance previously contained in “Guidance Notes for Financial Institutions on Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 (S.I. No. 136 of 2008) and Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2009 (S.I. No. 254 of 2009)”, which were published by Revenue on 9 July 2009.