Schedule F

 Same treatment as DIRT

Step 1. Rewind the received amount to the amount before 25% WHT deduction, X/75x100

Step 2. Include in taxable income

Step 3. Deduct the WHT as refundable tax credit as it was already paid when received.


Dividend paid to:
(25% WHT to be paid 14th of following month)(Exempt - do not deduct WHT)
Individual resident in Ireland (Sch. F)Individual resident in EU/ DTA
Individual resident in Non EU/DTA (Sch. F)Non Irish but EU Co
Non Irish & Non EU CoIrish resident Co

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