Revenue eBrief No. 136/19

08 July 2019

The Revenue Technical Service

Tax and Duty Manual "The Revenue Technical Service" Part 37-00-00a  sets out guidance regarding the operation of the Revenue Technical Service (RTS). This Manual has been updated with the main changes set out below.    

• Amendments to reflect the operational changes to RTS, which includes the establishment of an RTS Branch in the Medium Enterprises Division (MED) to deliver the RTS on a national basis. This includes the establishment of a full-time query management team (QMT) and full-time AP led teams that are resourced with part-time and full-time RTS caseworkers from the MED, Personal Division and Business Division.
• Update to the query submission Form RTS 1A.
• Update to the Agent Link Notification Form (Appendix I).
• Update to "Duration of Opinions" at Paragraph 7.
• New material inserted at Paragraph 8.2 in relation to the procedure for dealing with queries relating to relief for investment in corporate trades.
• Appendix E - updated to reflect the change to self-assessment and removed out of date material.
• Appendix J - removed reference to Film Relief which now operates on a self-assessment basis.
• Contact details updated throughout.