Revenue eBrief No. 091/25
01 May 2025
Stamp Duty Manual - Section 8C: Expression of Doubt
Section 8C of the Stamp Duties Consolidation Act 1999 makes provision for an accountable person who has a genuine doubt about the Stamp Duty treatment of an instrument to submit an expression of doubt to Revenue.
A new Stamp Duty Manual Section-8C - Expression of Doubt has been created to provide guidance on the Expression of Doubt facility.