Revenue eBrief No. 065/22 – Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies


Revenue eBrief No. 065/22

15 March 2022

Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies

Tax and Duty Manual Part 13-02-05 – Surcharge on Certain Undistributed Income of Close Companies – has been updated as follows:

  • The COVID-19 related temporary concession regarding the close company surcharge will only apply to accounting periods ending up to 31 March 2022.
  • Normal Close Company Surcharge provisions will apply for accounting periods ending after this date.

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