Revenue E-Brief

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Revenue E-Brief Issue 100/2015, 07 October 2015

Tax and Duty Manual - Statement of Affairs

Section 960R Taxes Consolidation Act (TCA) 1997 (established by Section 125 Finance Act 2012) enables the Revenue Commissioners or a nominated officer to request a Statement of Affairs where a person has failed to discharge tax that is due and outstanding.

There are two types of Statement of Affairs:

  • A short Statement of Affairs, and
  • A statutory Statement of Affairs.

Section 80 Finance (No. 2) Act 2013 amended Section 960R (TCA) 1997 to include additional information that can be requested.

The manual Guideline for Issue of a Statement of Affairs has been updated to reflect the procedures to be followed when either type of Statement of Affairs is being requested from a taxpayer.

07 October 2015