It is Revenue policy that all opinions/confirmations issued by Revenue are subject to a maximum validity period of 5 years, or such shorter period as may have been specified by Revenue when providing the opinion/confirmation. A taxpayer or tax practitioner who wishes to continue to rely on an opinion issued before 1 January 2012 for any transaction, or the whole or part of any period, after 1 January 2017, must:

• supply evidence of the opinion/confirmation, being a copy of a written communication which originated from Revenue, and
• lodge a full application for the renewal or extension of the opinion/confirmation with the Revenue District dealing with the taxpayer’s affairs

by 30 June 2017.

Further information is available at Revenue Opinions/Confirmations.

Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged