Arising from matters contained in recent publications, and for the avoidance of any misunderstandings or confusion that may arise in respect of such matters, Revenue wish to clarify the following:

1. Use of “expression of doubt”:

The expression of doubt facility as contained in section 955(4) of the Taxes Consolidation Act 1997 does not extend to situations where a chargeable person (including a company) is uncertain as to the correct status – employed or self-employed – of an individual or individuals engaged by that person.

2. Cases identified as incorrectly treating employees as self-employed:

Revenue also wish to clarify that, in the context of an audit, a decision to open earlier/later years/periods will be taken in accordance with the Code of Practice for Revenue Auditors. Outside of an audit context, persons may wish to consider whether or not in such cases an unprompted qualifying disclosure is warranted for all years affected.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged