A number of practitioners have contacted us in relation to query letters which have issued from Revenue with a very short turnaround deadline in this busy filing season.

The letters ask for detailed information on “certain PAYE individuals”, though apparently much of the information sought would already be on the return. In one instance notified to ICAI, the queries relate to 2005, though the filing date for 2005 had not yet elapsed at the time of receipt of the letter. It is not clear from the letters whether the queries constitute either an audit or are part of a sectoral review. The query letters also request a response within 14 days.

These aspects suggest that the queries are being raised in a fashion contrary to procedures outlined by Revenue and discussed at TALC. It would be helpful to know if such queries are becoming commonplace. If members have received queries of this type, please contact Brian Keegan, Director of Taxation, at the Institute brian.keegan@icai.ie.