On 12 April 2016, Irish Revenue published eBrief No. 36/16 on updates to the Tax and Duty Manual concerning payment and receipt of interest without deduction of income tax.

---

Revenue's Tax and Duty Manual Part 08-03-06 (PDF, 75KB), which provides guidance on when interest payments can be paid without deduction of withholding tax, as otherwise required by Section 246 TCA 1997, has been upd…