You appear to be in Northern Ireland but you are viewing a page on the Republic of Ireland site. Would you like to continue to the ROI site? Yes No
You appear to be in the Republic of Ireland but you are viewing a page on the Northern Ireland site. Would you like to continue to the NI site? Yes No
Circular 0038/2022 was updated by the publication of information note TC/IN 0016/2024 (PDF) on 5 November 2024.
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