Revenue eBrief No. 187/24

02 July 2024

Payment and receipt of interest and royalties without deduction of income tax

Tax and Duty Manual 08-03-06 has been revised, in section 9.1, to address instances which may arise where there is a short delay in receipt of a completed certified Form 8-3-6 Interest, or completed uncertified Form 8-3-6 Interest and tax residence certificate, by the person making the interest payment.