Revenue eBrief No. 224/20

14 December 2020

DWT: Obligation on certain persons to obtain tax reference numbers

Tax and Duty Manual Part 06-08a-01 – Dividend Withholding Tax: Details of Scheme – has been updated to clarify that the obligation in section 172BA TCA 1997 to obtain tax reference numbers in respect of relevant distributions made on or after 1 January 2021 is currently suspended.