Ireland releases eBrief on Guidance Notes on the Implementation of FATCA

On 9 December 2019, Irish Tax and Customs released updated Guidance Notes on the Implementation of the Foreign Account Tax Compliance Act (“FATCA”) (Link). The eBrief No.206/19 contains an update to Tax and Duty Manual Part 38-03-22 at paragraph 4.3. A summary of a new FAQ the IRS has issued regarding the non-reporting of TINs by Financial Intuitions from the year 2020 onwards has been added.

While every effort by Irish Tax and Customs is made to ensure that the information given in these guidelines is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a result of reliance on any matter published.

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