Co-operative compliance

How co-operative compliance works

For co-operative compliance to work, there must be commitment from:

  • both sides to build a professional approach to ensure there is a high level of tax compliance
  • businesses to open with Revenue regarding its planning strategies
  • both sides to show the wider community that compliance responsibilities are being met and the tax system is working effectively
  • and
  • both sides to follow through on the actions that they have agreed on.

In addition, it must be recognised that:

  • both sides must stop any behaviour that might damage trust
  • participation in Co-Operative Compliance Framework (CCF) does not
    limit Revenue’s right to test compliance through audit or other interventions
  • and
  • there may be disagreements regarding the interpretation of tax law that may have to be decided at appeal. 

Responsibility for making co-operative compliance work

One person from each organisation will be responsible for ensuring compliance. At a business level, responsibility must be assigned at board, management or operational levels. n Revenue, Case Managers will be appointed to each large business Group.

Case Managers will be responsible for:

  • ensuring customer service standards are met
  • and
  • managing all aspects of the relationship between Revenue and your business.

Feedback on tax issues

Participants in CCF will have an opportunity to give feedback about difficulties with the tax code or how it is administered.

Compliance costs and efficient tax management

Co-operative compliance allows for an exchange of views on both:

  • the compliance costs for large businesses
  • and
  • the efficient use of resources in Revenue. 

This may result in agreement on new ways of working that can offer efficiencies in both areas.

Next: Drawing up an action plan