Revenue eBrief No.101/23
20 April 2023
Payment and receipt of interest and royalties without deduction of income tax
Tax and Duty Manual Part 08-03-06 – Payment and Receipt of interest and royalties without deduction of income tax – has been updated:
- to refer to the International Monetary Fund in section 8 ‘Payments to certain statutorily tax-exempt bodies’, and
- in respect of applications under section 246(3)(d):
- to require completed Forms RTS 1A and supporting documents accompany applications,
- to remove the postal contact address,
- to provide My Enquiries contact information.