Revenue eBrief No. 099/22

29 April 2022

Compliance Intervention Framework

Revenue’s new Compliance Intervention Framework comes into effect on 1 May 2022 and will apply to all compliance interventions notified on or after that date.  The Code of Practice for Revenue Compliance Interventions was published on 11 February 2022 and sets out what taxpayers can expect from Revenue if we contact you in relation to your tax affairs and how we will conduct our interventions under the new framework.  The Compliance Intervention Framework provides for a consistent, graduated response to taxpayer compliance behaviour ranging from easily accessible opportunities to voluntarily correct errors up to criminal investigation for serious cases of evasion.

Taxpayers should read any correspondence received from Revenue carefully to ensure that they understand the actions, if any, required by them.