ARTICLE · 04 APRIL 2018

Revenue Audits – One Year On

PKF O’Connor, Leddy & Holmes Limited

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A year has passed since the last article in relation to Revenue audits. The trend discussed in the previous article has continued throughout 2015 and into 2016.

IrelandTax

Shane O'Donovan

A year has passed since the last article in relation to Revenue audits. The trend discussed in the previous article has continued throughout 2015 and into 2016. In 2015, Revenue carried out non-audit compliance interventions, which yielded a total of €314.6 million. This compares to 429,545 non-audit interventions in 2014, which yielded a total of €272 million.

In this article, the following will be considered:

The reasons behind the continued upward trend in non-audit compliance interventions; and
E-audits and, in particular, the development of the e-audit and its impact on the Revenue audit landscape.

Revenue non-audit compliance interventions

As outlined in the previous Revenue audits article, Revenue interventions can broadly be broken down into three categories, namely:

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