Revenue has amended its Electronic Tax Clearance (eTC) Guidelines & Procedures Manual to reflect changes to the appeal system where an application for tax clearance has been denied. All appeals must now be made directly to the recently established Tax Appeals Commission.

The guidelines also now provide a sample of a verification letter to be used to enable applicants who carry on a business outside of the State to prove their tax clearance status.

Revenue eBrief No. 71/16, which is available on the Revenue website, provides more details.