Irish Revenue has issued eBrief No. 150/19 on return requirements for interest payments treated as distributions.
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Dividend Withholding Tax (DWT) - treatment of certain interest payments which are treated as distributions
In the limited circumstances where interest payments are made and are to be treated as distributions, but no DWT is payable, Revenue may agree to accept an "annual return" instead of monthly returns.
The details for availing of this treatment are set out in the Tax a…