Co-operative compliance

Monitoring the effectiveness of co-operative compliance

Communication between Revenue and businesses

Any communications are intended to be a constructive conversation within an environment of trust. Any matters that arise through co-operative compliance can be resolved in a professional manner.

Disagreements within co-operative compliance

You may be subject to a Revenue audit while your business is engaged in co-operative compliance. If so, you will have full access to the appeal process and you can request either an: 

Opting for the appeal route or any form of review are fully compatible with the co-operative compliance approach.

Appeals may also arise outside of the formal audit process. For example, a technical disagreement between Revenue and a Co-operative Compliance Framework (CCF) participant which results in assessments being made by Revenue and appealed by the participant.

Reviewing co-operative compliance

Large Cases Division (LCD) completed a review of the current operation of the Co-operative Compliance Framework (CCF). This review included:

  • analysis of feedback received from taxpayers and agents through surveys
  • internal interviews with Revenue Case Managers and District Managers
  • and
  • the evaluation of best international practice and other frameworks.

For further information, please see Large Corporates Division:

Both parties also have the option to raise issues with senior management in the business and in Revenue.

Structures are in place to provide consultation on co-operative compliance between Revenue, business interests and tax advisory bodies.