knowledge | 27 June 2018 |

Certification of Residence – Developments in the Provision of Letters of Residence by the Irish Revenue Commissioners

The Revenue Commissioners have today updated their tax and duty manual to reflect developments in how Letters of Residence are provided.

This update provides that from 16 June 2018, Letters of Residence for validated requests can be downloaded from the Revenue Online Service (ROS). Agents will also now be enabled to request and receive Letters of Residence on behalf of clients.

Foreign jurisdictions often require Irish resident persons to obtain certification or clarification from the Revenue Commissioners that they are resident in the State for tax purposes for a relevant tax year. Such certification is typically requested where a claim is made to the tax authorities of a foreign jurisdiction by an Irish resident person seeking exemption from tax or a reduced rate of withholding tax in that foreign jurisdiction under the terms of a double taxation agreement.

Before a Letter of Residence can be issued by the Revenue Commissioners, the appropriate Revenue district must be satisfied that the individual or company in question is/ was resident in Ireland for tax purposes during the year in question.

From 16 June 2018, all requests for Letters of Residence in relation to individuals, companies and funds can be submitted to the Revenue Commissioners by an agent authorised to act on their behalf. Once this request is validated against information held on record by the Revenue Commissioners, the Letter of Residence will be made available for download via Revenue’s online services.

Letters of Residence in relation to partnerships will continue to be issued in pdf format.

This document has been prepared by McCann FitzGerald LLP for general guidance only and should not be regarded as a substitute for professional advice. Such advice should always be taken before acting on any of the matters discussed.

Key contacts