Updated guidance on tax clearance for non-resident vendors

Revenue has revised its guidance on the tax-clearance process for non-resident vendors of land and buildings.

Published:
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  • Conveyancing
  • Conveyancing
  • Taxation

A large bag marked 'tax' on a grass field

Published on 18 May 2026, Updated Revenue guidance offers additional clarity on how rental income is treated in situations where no chargeable gain arises.

The Law Society’s Taxation Committee is currently reviewing the revised material, with an updated practice note expected shortly.