Revenue eBrief No. 23/17

03 March 2017

Code of Practice for Revenue Audit and other Compliance Interventions

The Code of Practice for Revenue Audit and other Compliance Interventions has now been updated and is available on the Revenue website under Tax Professionals, Codes of practice.

This code of practice for is effective from 22 February 2017 as regards all compliance interventions that are notified on or after that day.

As regards compliance interventions, notice of which has been given, but which had not been settled before the 22 February 2017, the taxpayer may choose whether the settlement is made under the terms of this code of practice or the Code of Practice for Revenue Audit and other Compliance Interventions published on 20th November 2015.