Making a disclosure
Disclosure of foreign income and assets
Minor errors relating to offshore matters (after 1 May 2017)
The Code of Practice for Revenue Audit states that a person will not be liable to a penalty where the:
- aggregate amount of a person's tax or duty default is less than €6,000
- default is not deliberate.
If you notice a minor error relating to your offshore matters after 1 May 2017, you should bring this to our attention, and correct it. This correction will be accepted without applying any penalty.
You can contact us as follows:
Offshore Assets Group
Office of the Revenue Commissioners
Telephone: +353 (01) 827 7000