When to use Revenue Annualised Average Currency rates

BlueHorseShoe

Registered User
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72
As per the post title - when can you use the annual average currency rates published by the Revenue


For example:

Can you use them when calculating euro income from UK Govt bond interest
Can you use them when calculating euro DIRT from UK savings accounts ?
Can you use them when calculating total profit and loss of US dollar shares in a CGT form ?
Can you use them when calculating gifts in GBP for CAT purposes ?

Are there any instances above where its mandatory to use the specific rate that day and in that case would you use the CBI published daily averages (or is there another required method?)
 
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