Revenue eBrief No. 233/25
08 December 2025
Tax and Duty Manual - Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division
Tax and Duty Manual - Large Corporates Division and High Wealth & Financial Services Division: Co-Operative Compliance Framework - has been updated.
The following updates have been made to the manual:
- Section 3.2 - This section has been updated to reflect the change in Group turnover for assignment to LCD and HW&FSD to €350m (previously €190m) together with the removal of the Group tax threshold of €18m. As was the case previously, certain sector specific cases continue to be managed by LCD and HW&FSD, irrespective of the Group turnover figure.
- Section 10.3 - This section has been updated to include the criteria for taxpayers to be managed by LCD or HW&FSD as appropriate.