Revenue has incorporated the contents of the Tax and Duty Manual - “Self Assessment – processing/screening of returns of companies in liquidation, death cases, capital gains tax returns of non-residents and returns on which an expression of doubt has been made”- into a number of manuals impacted by the new guidelines.
The updated manuals are:
- Part 46-01-01 Dealing with death cases
- Part 46-01-02 Requests for clearance in death cases
- Collection Manual - Liquidation of Companies and other Company Law Issues
- Part 45-01-05 - Requests for Clearance – Capital Gains Tax and Non-Resident Vendors
- Part 41-00-09A - Self-assessment: processing/screening of returns on which an expression of doubt has been made.
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