Revenue eBrief No. 181/19

15 October 2019

Mandatory disclosure regime guidelines updated

Tax and Duty Manual Part 33-03-01 contains links to Revenue guidelines on the mandatory disclosure regime, which is provided for by Chapter 3 of Part 33 of the Taxes Consolidation Act 1997. 

Guidelines for the regime reflecting legislative changes up to Finance Act 2014 were published in January 2015. These have now been updated and an overview of the changes made is provided in the manual. 

Guidelines for the regime, reflecting how the regime applies for transactions which were commenced prior to 24 October 2014, have not been changed.