Revenue eBrief No. 137/25
16 July 2025
Part 41A-05-01 Full Self-Assessment - consideration of standards of proof when making or amending Revenue assessments
Tax and Duty manual Part 41A-05-01 - Full self-assessment - consideration of standards of proof when making or amending Revenue assessments - has been updated. Examples have been included throughout the TDM to illustrate how the various sections of Part 41A of the TCA apply.