FATCA Reporting in Ireland: Revenue’s Paragraph 4.3 Update on US TINs
Revenue published eBrief No. 147/26 on 9 October 2026 to announce a revised Tax and Duty Manual Part 38-03-22, the Guidance Notes on the Implementation of FATCA in Ireland. The revision sits in paragraph 4.3, which now reflects IRS Notice 2024-78 and its extension of temporary relief for pre-existing accounts reported without a US taxpayer…