Revenue eBrief No. 017/26

27 January 2026

CESOP Guidelines for Registration and Filing

Tax and Duty Manual CESOP Registration Guidelines and Guidance has been updated as follows:

  • Sections 2.5 and 2.6 have been updated to reflect the new agent and advisor e-linking application process.
  • Insertion of revised Section 6 to account for the process for ceasing CESOP registration.