Revenue has published guidelines on their modified debt collection procedures to take into account commencement of Personal Insolvency. The guidelines are mainly for Approved Intermediaries (AIs) and Personal Insolvency Practitioners (PIPs) engaging with Revenue in relation to taxpayers availing of a Personal Insolvency arrangement.

The guidelines also deal with the procedures that Revenue will apply in a number of different circumstances such as phased payment arrangements, Revenue Audits or where the person applying for Personal Insolvency has an outstanding Appeal.

It is also noted in the guidelines that the Insolvency Unit in the Collectors-General's Office will act as the first point of contact for all queries on Personal Insolvency.

We will be engaging with Revenue through the TALC Collection forum on the operation of these guidelines and will cover any updates in tax.point.