Part 38-3-9 Returns by Financial Institutions of interest paid Section 891, Taxes Consolidation Act, 1997 Section 891 TCA 1997 places an obligation on financial institutions to provide a return to Revenue, if required, of persons to whom interest has been paid without deduction of tax. However, persons not resident in the State are outside the scope of such […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.