Codes of practice

The Code of Practice for Revenue Audit and other Compliance Interventions is a set of guidelines for when Revenue is conducting enquiries. Revenue, taxpayers and tax practitioners must follow these guidelines.

• Code of Practice for Revenue Audit and other Compliance Interventions 2017
• Code of Practice for Revenue Audit and other Compliance Interventions 2015
• Code of Practice for Revenue Audit and other Compliance Interventions 2014
• Code of Practice for Revenue Audit 2010
• Revenue Sheriff's Code of Practice
• Code of Practice for Determining Employment or Self-Employment Status of Individuals 
• Compliance Code for PAYE Taxpayers