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ARTICLE · 05 MAY 2023

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Revenue's Code Of Practice For Compliance Interventions

RDJ LLP
RDJ LLP
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RDJ LLP

RDJ LLP

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Mark Barrett, RDJ Chartered Tax Adviser and Aidan Lucey, PWC Ireland Tax Partner, explore the core components in Revenue's Code of Practice, which went live on 1 May 2022...

IrelandCompliance
Mark Barrett
Mark Barrett
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Authored by: 

Aidan Lucey
Partner, Tax Risk & Controversy, PwC Ireland

Mark Barrett
Chartered Tax Adviser, RDJ

Introduction

The Revenue's new Code of Practice for Revenue Compliance Interventions ("the Code") came into effect on 1 May 2022. This Code superseded the previous Code of Practice for Revenue Audit and Other Compliance Interventions, which was drafted in 2015 (hereafter referred to as "the previous Code").

The Code was redrafted to reflect the introduction of Revenue's new Compliance Intervention Framework, which also came into force on 1 May 2022. The Code provides a set of guidelines on the components of, and principles underpinning, the new framework.

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