Updates to the Tax and Duty Manual (TDM) on Failure to Co-operate fully with a Revenue Compliance Intervention were recently noted in Revenue eBrief No. 009/19. According to Revenue, the update to the TDM clarifies the penalty implications of non-cooperation and removes material duplicated from other TDM and from the ‘Code of Practice for Revenue Audit and other Compliance Interventions’. However these updates were not discussed in advance through the TALC forum and the CCAB-I has requested clarification on the exact amendments and will seek to discuss the change via TALC. We will keep members updated.