No Revenue clearance, no payment: what non-resident sellers need to know

But for non‑resident^* sellers, there’s an added twist: before a cent of the sale proceeds can be released, their solicitor must obtain clearance from the Irish Revenue. Without it, the funds can effectively be frozen, meaning what looks like a straightforward sale can quickly turn into a waiting game for access to your own money and with the clock only starting when Revenue have all documents. The 35 working days can cause cashflow issues if not planned for.  This requirement applies to all disposals of Irish “specified assets”, though in practice most cases involve land and buildings, with other assets dealt with on a case‑by‑case basis. As property sales in Ireland are processed through solicitors rather than paid directly to the vendor, your representative will not release the proceeds until Revenue clearance has been obtained where a chargeable gain arises or the property was rented during the period of ownership.

This differs from the CG50 withholding regime which concerns a 15% retention by the purchaser since in this case, the issue is not a deduction but the complete restriction of funds until clearance is secured. The clearance request must be made by your representative or tax agent, as the seller cannot apply directly.

Steps for obtaining clearance

Step 1: Tax registration

To sell a specified asset in Ireland, a non-resident vendor must have a Personal Public Service Number (PPSN). If you do not already have one, it can be obtained from the Department of Social Protection. Once issued, the PPSN must be registered with Revenue as your tax reference number.

Step 2: Engage a representative

Once your PPSN is registered with Revenue, your representative must be formally authorised to act on your behalf. This is done by signing and submitting to Revenue an agent authorisation form confirming that the representative is acting for you.

Step 3: Income tax returns

Where the property was rented during the period of ownership, all relevant income tax returns must have been filed and any associated liabilities fully discharged. Where the property was not rented, written confirmation of this fact will suffice.

Step 4: CGT computation

This is a detailed breakdown of how the final gain or loss is calculated. It includes the sale proceeds and any associated sales cost which can be obtained once a signed sale contract is provided. It also includes base cost, enhancement expenditure, details of losses carried forward and any reliefs claimed (e.g. Principal Private Residence (PPR) relief), together with any other relevant information.

Step 5: Capital Gains Tax Return (Form CG1)

A completed Form CG1 must be submitted for the tax year in which the disposal takes place. This form reports any chargeable gains arising and includes a declaration of your self-assessed Capital Gains Tax liability.

Step 6: Full payment of CGT liability

Where a Capital Gains Tax liability arises on disposal, a non-resident vendor is required to pay the tax by the later of:

• Three months after the date of disposal.
• Two months after an assessment has issued.

As a condition of the clearance process, any CGT due must be paid at the time the clearance request is submitted by the representative. 

Step 7: Non-Resident Vendor Declaration form

You will be required to complete and sign a declaration confirming that you were non-resident in Ireland at the time of disposal, together with details of how the property was used during the period of ownership. You will also be required to confirm you have provided all the information and documents involved from step 1 to step 6 above.

Waiting period for clearance

Once a complete and accurate clearance request is submitted, an automatic acknowledgement is issued through ROS confirming that clearance will be deemed granted if Revenue raises no queries within 35 working days. During this time, Revenue reviews the submission and may request further information or initiate a compliance check. If no response is received within the 35‑day period, clearance is automatically granted, allowing the solicitor to release the sale proceeds.

If Revenue replies within 35 working days requesting further information or initiates a compliance intervention to be conducted on the taxpayer, then the automatic clearance doesn’t apply and the 35 working days is no longer relevant. Clearance will only be granted once the representative has responded to all queries and Revenue is satisfied, at which point confirmation will issue via MyEnquiries of the representative.

Given the number of compliance steps involved, non-resident vendors should plan ahead to ensure all tax filings and supporting documentation are in order. Early preparation can help minimise delays in obtaining clearance and facilitate timely access to sale proceeds.

^*Non-residence means non-resident for tax purposes

If you have any questions in relation to the above, or if you would like to discuss this topic further, please contact a member of the Forvis Mazars private client team below: