Small Companies Administrative Rescue Process (SCARP)
Procedure
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 scarp@revenue.ie.
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:
SCARP Unit
Insolvency Section
Office of the Revenue Commissioners
Collector Generals Division
Sarsfield House
Francis St
Limerick
V94 R972
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