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Revenue Update: Form IU(3e) - Deadline Extension

30 March 2020

The Office of the Revenue Commissioners has advised Irish Funds that they are extending the deadline for Form IU(3e) to 30 June 2020 due to the impact of COVID-19. The Office of the Revenue Commissioners has requested that Irish Funds advise its members of the following:

“We are aware that the filing deadline for Form IU(3e) “De Minimis” Election under section 739E(2A)(a)(ii) of the Taxes Consolidation Act 1997 on behalf of investment undertakings is tomorrow 31 March 2020. In order to assist with difficulties arising from the impact of COVID19 regarding certain compliance and filing obligations Revenue are extending the deadline for Form IU(3e) to 30 June 2020. We would appreciate if you could please communicate this deadline extension to the relevant parties in Irish Funds to ensure the message reaches those concerned.”

Kind regards,

Irish Funds

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