Is Gross Roll up applied to mutual funds or other types of Funds such as SICAV's for Non - Doms or just to ETF's? What is the date that is taken into account for the 8 year mark? The date it was purchased or the date you became Irish tax Resident? For example, if I have invested in a long term fund or ETF since 2007 and I became a Non-Dom Irish Tax Resident in 2020, am I liable for Gross Roll Up?