Irish Revenue has issued eBrief No. 033/25 on updated guidance on provisions relating to the residence of individuals, as well as new guidance on split year residence.
---
Revenue eBrief No. 033/25 Provisions relating to the residence of individuals
Tax and Duty Manual Part 34-00-01 – Provisions Relating to Residence of Individual has been refreshed throughout and includes the following updates:
- Guidance on the meaning of ordinary residence and its implications with respect to the char…