Irish Revenue Updates Guidance on Outbound Payments Defensive Measures

Irish Revenue has issued eBrief No. 139/25 on updates to Tax and Duty Manual 33-05-01 Outbound payments defensive measures.

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Revenue eBrief No. 139/25 Outbound payments defensive measures

Tax and Duty Manual 33-05-01 '] Outbound payments defensive measures'] has been updated to reflect amendments to section 817U Taxes Consolidation Act 1997 (TCA 1997) implemented by the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025. The amended provisions of section 817U TCA …