Protected Disclosures

How to make a protected disclosure to Revenue

To make a protected disclosure to Revenue’s Director of Internal Audit, the matter should be a wrongdoing specified in the Protected Disclosures Act 2014. The wrongdoing should relate to tax, duty or customs controls, such as the non-payment or under-reporting of a tax or duty liability.

You can make a protected disclosure to Revenue by:

When making a disclosure, Revenue encourages you to provide as much specific, factual information as possible. This will enable us to accurately and fully assess the details disclosed. Details of the type of information that should be included can be found in Guide for ‘workers’ reporting information to Revenue under the Protected Disclosures Act 2014.

Anonymous disclosures

Revenue accepts anonymous disclosures of information. While it may not be possible for Revenue to acknowledge such reports, they are treated in the same way, in terms of importance and assessment, as disclosures that include personal contact details.

Disclosures initially made on an anonymous basis, can be changed at any stage by providing your name and contact details. This, in turn, means you will be afforded the full range of legal protections set out in the Protected Disclosures Act 2014.

Next: What happens when you make a protected disclosure?