Revenue eBrief No. 009/26
07 January 2026
Pension Manual Chapter 27 amended
Chapter 27 of the Revenue Pensions Manual, Taxation of Retirement Lump Sums has been re-organised as follows:
- Paragraph 1 outlines the features of excess lump sum tax.
- Paragraph 2 explains the calculation of the tax.
- Paragraph 3 outlines lump sums not subject to tax under section 790AA.
- Paragraph 4 outlines the treatment of lump sums subject to pension adjustment orders.
- Paragraph 5 gives examples of on how to calculate excess lump sum tax.
- Paragraph 6 gives step by step instructions on how to pay excess lump sum tax and how the return should be submitted.
- Paragraph 7 outlines provisions for underpayment of excess lump sum tax.
- Paragraph 8 gives further detail about lump sums paid from certain pension arrangements.
- Paragraph 9 explains the credit for lump sum tax against chargeable excess tax.
- Paragraph 10 covers ‘lump sums form foreign pension arrangements’.
- The information previously included in Appendix I and II has been incorporated elsewhere in the Chapter.