From the many comments from members, Chartered Accountants Ireland is aware of the impact of the sporadic and apparently random industrial action being taken within the offices of the Revenue Commissioners. We have relayed the difficulties being caused to our members in practice and in business alike to senior Revenue management. Revenue management has apologised for the disruption.

Having discussed the matter with Revenue manage-ment, Chartered Accountants Ireland suggests that where there are difficulties in contacting a particular Revenue office, a brief written communication by fax or e-mail to that office should be made. It would be unacceptable if taxpayers were to be penalised in any way for a response failure on the part of Revenue