25 July 2019
The Remittance Basis of Assessment
Tax and Duty Manual Part 05-01-21A - The Remittance Basis of Assessment - has been updated to include further clarification regarding section 825B TCA 1997 (repayment of tax where earnings not remitted). The detailed example has also been updated.
Minor amendments were also made to Tax and Duty Manual Part 05-01-21 - The remittance basis of assessment as regards UK source income and gains. This was largely to remove obsolete material.