Revenue eBrief No. 109/25

23 May 2025

Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads (Part 38-01-03a)

Tax and Duty Manual - Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads has been updated as follows:

  • Section 2.3 Inclusion of Information regarding The Central Register of Beneficial Ownership of Trusts (CRBOT).
  • Section 4.1.4 Inclusion of link to the TDM regarding the new e-linking process.