Revenue eBrief No. 111/25

29 May 2025

Euroclear and Crest Electronic Share Trading - Tax and Duty Manual Updates

The following Tax and Duty Manuals (TDMs) have been updated to reflect current work practices and to provide greater clarity throughout:

  • Euroclear Manual -  Electronic Share Trading Rules, Procedures, Practices, Guidelines and Interpretations and,
  • Crest Manual - Electronic Share Trading Rules, Procedures, Practices, Guidelines and Interpretations