Revenue eBrief No. 081/24

15 March 2024

Foreign accounts

Tax and Duty Manual 38-03-35 provides guidance on the reporting obligations under section 895 of the Taxes Consolidation Act 1997 for:

  • Irish resident individuals and companies who open a foreign account;
  • an agent or financial intermediary who facilitates the opening of a foreign account by an Irish resident individual or company.  

This manual incorporates information previously contained in Tax and Duty Manual 08-04-02, which has been updated accordingly.