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.

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
  • the evaluation of best international practice and other frameworks.

Following this review LCD is relaunching the CCF in a new format. It will ensure greater clarity regarding the:

  • benefits that taxpayers will receive who engage in CCF
  • advantages Revenue will receive from taxpayers who deal with LCD.

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.