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ARTICLE · 29 MARCH 2022

Taxpayers Take Note: Important Changes In New Code Of Practice For Revenue Compliance Interventions

Arthur Cox
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Revenue have released a revised Code of Practice for Revenue Compliance Interventions (the "New Code") which will apply to all interventions notified on or after 1 May 2022.

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Fintan Clancy
Fintan Clancy
Ailish Finnerty
Ailish Finnerty
David Kilty
David Kilty
Orlaith Kane
Orlaith Kane
Elaine Mooney
Elaine Mooney
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Intervention Levels

The New Code includes three intervention “levels” for Revenue to deal with potential non-compliance by taxpayers. The New Code makes clear that these levels are not to be considered as a sequence of actions. This means that Revenue may initiate an intervention at any level of the framework without any prior intervention at a lower level, although an intervention at a lower level may lead to a higher level intervention.

All compliance intervention notifications issued from 1 May 2022 will include a reference to their categorisation as Level 1, Level 2 or Level 3 compliance interventions.

  Level 1 Level 2 Level 3
Goal To support compliance

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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