Revenue eBrief No. 220/21 – Tax Reference Numbers

Revenue eBrief No. 220/21

02 December 2021

Tax Reference Numbers

Tax and Duty Manual (TDM) Filing and paying Stamp Duty on Instruments – Chapter 3: Tax Reference Numbers has been amended as follows.

  • Section 1.1 has been updated with a clarification for deceased non-resident persons.
  • Section 1.4 has been updated with the new requirement to include associated companies’ Tax Reference Numbers, in addition to existing requirements.
  • Section 1.5 has been updated to cover both bodies corporate and incorporate, in addition to the new requirement to include associated companies’ Tax Reference Numbers.
  • Section 2 Tax types has been removed.
  • Section 5 has been updated to provide clarification on the need to file Stamp Duty returns for Deeds of Assent.
  • Section 7 has been added on the requirement for Embassies to register for tax with Revenue on Form TR2 (FT).
  • Section 9 has been updated on the requirement for a written application for an exemption from electronic filing of Stamp Duty returns, in favour of a paper form.

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