Irish Revenue has issued eBrief No. 199/22 concerning updates to several Tax and Duty Manuals in regard to changes introduced by the Finance Act 2021 to bring non-resident corporate landlords within the charge to corporation tax rather than income tax on Irish rental income from 1 January 2022. --- Revenue eBrief No. 199/22 Non-resident corporate landlords within the charge to corporation tax The following Tax and Duty Manuals (TDMs) have been updated to reflect changes introduced in Finance Act 2021 to the taxation of non-Irish resident corporate landlords in receipt of Irish rental income. TDM Part 02-02-01 - Corporation Tax...