Revenue eBrief No. 147/26
09 October 2026
Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland
This eBrief is to inform customers that Tax and Duty Manual Part 38-03-22 - Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland - has been updated.
Paragraph 4.3 has been updated to reflect guidance issued by the IRS in IRS Notice 2024-78 - Extension of Temporary Relief for Foreign Financial Institutions to Report U.S. Taxpayer Identification Numbers.