Revenue eBrief No. 08/17

26 January 2017

Revenue opinions and confirmations

It is Revenue policy that all opinions and confirmations issued by Revenue are subject to a maximum validity period of 5 years, or such shorter period as may have been specified by Revenue when providing the opinion and confirmation. A taxpayer or tax practitioner who wishes to continue to rely on an opinion issued before 1 January 2012 for any transaction, or the whole or part of any period, after 1 January 2017, must:

  • supply evidence of the opinion and confirmation, being a copy of a written communication which originated from Revenue
  • and
  • lodge a full application for the renewal or extension of the opinion and confirmation with the Revenue district dealing with the taxpayer’s affairs

by 30 June 2017.

Further information is available at Revenue opinions and confirmations.