Revenue has updated their Complaints and Review Procedures to clarify when the procedures can be availed of by taxpayers. Review requests in cases where a notification of a Revenue Investigation has issued are apparently to be excluded.

The Complaints and Review Procedures are published in Leaflet CS4 and have been updated (page 4) to include a specific provision for the exclusion of a review request in cases where a notification of a Revenue Investigation has issued as outlined in the Code of Practice for Revenue Audit. According to background notes received from Revenue under the Main TALC forum, this amendment is required to make it clear that a Review cannot proceed in cases where an investigation is underway and a criminal prosecution is being considered. However, the amendment allows for a review to be submitted after the investigation is complete if it is still appropriate.

The leaflet is also amended on page 1 to clarify that the procedures can be used by customers for a wide range of issues “regarding Revenue’s handling of their tax and duty affairs”. On here it is confirmed that the Review Secretariat has a role in determining if a request falls within the scope of the procedures.

The updated Leaflet CS4 is available on the Revenue website under About Us- Customer Service – How to Complain to Revenue.