Revenue published an updated version of the CS4 Revenue Complaint and Review Procedures Leaflet which came into effect from 1 January 2013. This leaflet details the various stages in the complaint and review procedures, how and when they can be used, and the supporting information that will be required when making a complaint or seeking a review of Revenue's handling of your tax affairs.

Chartered Accountants Ireland has long been engaging with Revenue under the TALC forum on revising the complaint and review procedures and as part of this engagement made a submission to Revenue at the end of 2011. As part of this submission a number of clarification points on the procedures were raised and concern was also expressed that the revised Revenue Complaint and Review procedures would not shield the office of the Appeal Commissioners from certain cases which are more properly their concern. A copy of this submission is published on the Chartered Accountants Ireland website.

The revised CS4 Revenue Complaint and Review Procedures Leaflet is published on Revenue's website under Customer Service – How to Complain to Revenue. Also available at this page are details on the statutory appeals procedures available to taxpayers; Appeals Commissioners, Ombudsman, Equality Tribunal.

The January issue of tax.point features an article written by Mark Doyle, Director of Doyle Tax Consultants, on the revised complaint and review procedures and the steps to be taken by a taxpayer when making a complaint or requesting a review.