Revenue Dividend Tax

Question: A person paying tax at the marginal rate dies, does Revenue check to see that he has returned dividend income during his lifetime? It is appreciated that it should have been included in yearly returns.

Since the introduction of dividend withholding tax in1999 Irish companies paying dividends are required to withholding dwt and also advise the Revenue of the the details (name address etc) of the person receiving the dividend. For bigger companies electornic returns are required.

It would therefore be possible for the Revenue to analyse this information. What happens in practice is something that I do not know