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 charge to tax have been consolidated into a new paragraph 2. Guidance on split year residence has been removed from the manual as detailed guidance...