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.