Arising from changes to publication criteria under section 1086 TCA 1997 provided for by Finance Act 2011 and S.I. 643 of 2010; chapter 5 of the Code of Practice for Revenue Audit required amendment.

Chapter 5 of the Code – Publication in List of Tax Defaulters deals with Revenue's obligation to publish an audit settlement and cases excluded from publication. The main amendment was made to section 5.1 to provide that where a taxpayer is publishable, the tax amount, on which the court has determined the penalty, will be published, whether the tax or penalty is paid or not. This section was also amended to provide that the obligation to publish applies even where the taxpayer fails to pay the specified sum within the relevant period.

Other amendments include; references to the increase in the specified sum under section 1086 TCA 1997 to €33,000 (€30,000 in respect of liabilities arising between 1 January 2005 and 1 January 2010); replacements of references to the VAT Act to references to the VAT Consolidation Act 2010 and inclusion of “duty” in section 5.1 of the Code.

The revised Code is available on Revenue's website www.revenue.ie under Tax Practitioners – Codes of Practice.