Code of Practice for Revenue Audit and other Compliance Interventions

The Code of Practice for Revenue Audit and other Compliance Interventions is now available on the Revenue website at: Tax Practitioners - Codes of Practice.

This Code of Practice for Revenue Audit and other Compliance Interventions is effective from 14 August 2014 and replaces the Code of Practice for Revenue Audit 2010.

As regards compliance interventions, notice of which had been given, but which had not been settled before the 14 August 2014, the taxpayer may choose whether the settlement is made under the terms of this Code of Practice for Revenue Audit and other Compliance Interventions or the Code of Practice for Revenue Audit 2010.

13 August 2014