Revenue eBrief No. 061/26
25 March 2026
Revenue Information Powers Manual Updated
Tax and Duty Manual Part 38-04-02, which outlines the information powers available to Revenue and sets out the approach that Revenue takes to these powers, has been updated. This is to confirm that in line with the relevant legislative provisions Revenue will advise a taxpayer in writing where a notice is served on a third party under section 902 Taxes Consolidation Act 1997 (TCA) or on a financial institution under section 906A TCA.
The updates to the Manual are in paragraph 5.1.5, in respect of section 906A(8) TCA, and in paragraph 6.1.2 in respect of section 902(6) TCA.