Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 4

Revenue Powers

Overview

This Chapter sets out a number of powers available to inspectors and other officers of the Revenue Commissioners enabling them, inter alia, to obtain information, carry out certain audits and in certain situations to enter and search premises. Most of these powers can only be used by officers who are specifically authorised by the Revenue Commissioners for that purpose.

899 Inspector’s right to make enquiries

This section enables an inspector to verify the accuracy of information provided (whether automatically or on request) by —

  • persons acting as agents in respect of rents (section 888(2)(d)),
  • Ministers, Health Boards, Local Authorities, etc in respect of rents paid (section 888(2)(e)),
  • fees or commissions paid for services (section 889),
  • persons in receipt of income on behalf of others (section 890),
  • those who pay or credit interest without deduction of tax – e.g. banks etc. (section 891),
  • companies paying interest in certain circumstances without deduction of withholding tax (section 891A),
  • nominee holders of securities (section 892),
  • intermediaries in relation to the opening of foreign bank accounts (section 895),
  • intermediaries in relation to offshore funds and foreign life assurance policies (section 896).

Relevant Date: Finance Act 2019