Revenue eBrief No. 161/25
15 August 2025
Chapter 13 Pensions Manual
Pensions Manual - Chapter 13, which provides guidance on the transfer of deferred pension benefits, has been updated. Material changes have been set out below.
- Section 1 has been updated to provide clarity around the transfer of deferred benefits from an occupational pension scheme to a PRSA.
- Section 3 has been updated in order to provide clearer guidance in relation to transfers from overseas arrangements to an Irish scheme, and from an Irish scheme to an overseas arrangement.
Other sections have been updated in line with Revenue style guides.