Reporting shadow economy activity/Tax Evasion

1. How can a report of shadow economy activity / tax evasion be made to Revenue?

A report can be made to Revenue either –

Please use whichever method of contact you think is best as your information will be passed to the right people.

2. Which type of information is useful when reporting details of a person’s shadow economy activity to Revenue?

The following is the type of information that enables us to follow up effectively on reports of tax evasion (shadow economy activity)

  1. a description of the tax evasion activity (for example, the type of business or other activity that the person is involved in, where it is happening and when it started);
  2. name and address (home and / or business address - a web address is also useful) of the suspected or alleged evader;
  3. telephone contact numbers (land line and / or mobile numbers);
  4. approximate age;
  5. the make, model, colour and registration number of any car, vans, etc. owned or used by that person;
  6. details as to how the person’s business or other activity is advertised (including details from ‘flyers’, advertisements, etc.);
  7. the evidence that the person or business is involved in tax evasion including details of any others facilitating the evasion;
  8. the business’s VAT number (if displayed on invoices, vehicles, etc.).

3. What happens to the information that you give to Revenue?

Revenue will make best use of the information that you give to investigate tax evasion and shadow economy activity. If Revenue is of the view that your information is likely to be useful to other State agencies, we will pass that information to the relevant State agency. For example, confidential information as regards an individual who is 'working and signing' is useful to both Revenue and to the Department of Social Protection.

However, for reasons of taxpayer confidentiality, we don’t and won’t report back to you on the outcome of a report you make of tax evasion.

March 2016

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