Approximately 45,000 “non-filer letters” are issuing from Revenue to business taxpayers who did not return a 2017 Form 11. Non-filer letters for self-assessed taxpayers with passive income will issue. Another 25,000 non-filer letters will issue in the near future to corporate taxpayers who have failed in Revenue’s view to fulfil their compliance obligations in 2018.

Revenue advised Chartered Accountants Ireland that there is no need to contact Revenue on receipt of the letter if the taxpayer or their agent is in the process of filing their outstanding return. Nevertheless members may wish to consider doing so, in the interests of good practice.