Revenue eBrief No. 199/23 – Pensions Manual Amended

Revenue eBrief No. 199/23

20 September 2023

Pensions Manual Amended

Chapter 29 of the Revenue Pensions Manual which deals with the encashment option for members of both private and public pension schemes, has been updated:

  • in paragraph 2, to clarify who qualifies for the encashment option, and
  • in paragraph 4, to indicate how declarations should be submitted to Revenue and to update the Revenue contact address.

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