Ireland: Updated filing guidelines for FATCA

Ireland: Updated filing guidelines for FATCA

The Irish Revenue Commissioners published updated filing guidelines for FATCA.


The update—Tax and Duty Manual Part 38-03-25—added a sub-section relating to pooled reporting, and reflects a FATCA IDES technical “frequently asked question” (FAQ) that pooled reports may not be submitted by financial institutions in Model I intergovernmental agreement (IGA) jurisdictions. (Ireland is a Model I IGA country.)

Any files with pooled reporting will be rejected by Revenue’s online service (ROS).

Read a December 2020 report [PDF 85 KB] prepared by the KPMG member firm in Ireland

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