Revenue have published a revision to their 1994 Statement of Practice concerning Revenue Powers exercised at taxpayers’ premises.

The update to SP-GEN 1/94 is not particularly substantial – it largely concerns amendments following the withdrawal of the Taxpayers Charter of Rights and puts in new references to the Customer Services Charter.

New matters include:

• The use of revised ID cards by Revenue officers
• A comment that “Entry to a premises under a search warrant, where that is required, is more likely to occur in cases dealt with by Investigations and Prosecutions Division in the course of investigation with a view to prosecution.”
• A reminder of the internal review procedures available where a taxpayer is dissatisfied with the manner in which Revenue have conducted themselves

The revised Statement of Practice is reproduced in full at 2.07 below.