Revenue eBrief No. 079/19
17 April 2019
Tax and Duty Manual Schedule 2-1, which sets out how Encashment Tax operates, has been updated to:
- include historic exemptions previously granted under Schedule 2 Part 5 TCA 1997
- set out the circumstances where a non-residence declaration [Form 1FD] does not have to be obtained by the chargeable person.