Small Companies Administrative Rescue Process (SCARP)
Notification to Revenue of Process Advisor (PA) appointment
Where a PA has been appointed following the passing of a resolution of an eligible company, the PA should submit all the necessary documentation and PA report by email to firstname.lastname@example.org.
Where the PA does not have the facilities to do so electronically then the documents referred to in the preceding paragraph should be posted (retaining a Certificate of Posting) to the following address:
Office of the Revenue Commissioners
Collector Generals Division
Revenue debt is classed as “Excludable Debt” under s558L(4) of the Companies Act 2014 (as amended).
Revenue may opt-out of an arrangement on the following grounds:
- the eligible company has failed at any time to comply with a requirement relating to tax imposed
- there is an open Revenue audit or intervention into the eligible company
- the eligible company is party to an appeal in relation to a requirement relating to tax.
Next: Revenue requirements