Revenue eBrief No. 025/24

18 January 2024

Irish Real Estate Funds (IREF) January 2024 filing - updated Form IREF available

A new version of the Form IREF is now available on the Revenue website in the Related Forms panel.

Irish Real Estate Funds (IREFs) with accounting periods ending between 1 January 2023 and 30 June 2023 are required to file this updated Form IREF on or before 30 January 2024, as provided by section 739R(2) Taxes Consolidation Act 1997.

IREFs should ensure they use the correct version of the Form IREF.

Updates to the Form IREF

The Notes tab has been updated to provide further guidance.