Revenue eBrief No. 135/26

10 September 2026

Transfers of assets, other than trading stock, within a group (S.617)

Tax and Duty Manual Part 20-01-04 (“Transfers of assets, other than trading stock, within a group (S.617)”) provides guidance on the operation of CGT group relief provisions on the transfer of assets within a group, as provided for in section 617 of the Taxes Consolidation Act 1997 (“TCA 1997”).

The manual has been updated to include guidance on the classification of foreign entities for the purposes of section 617 TCA 1997.

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