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Revenue Audits and Other Compliance Interventions

 

Revenue undertakes a range of activities to check that taxpayers are compliant. Revenue Audits play a central role in Revenue’s tax compliance checking activities. On this page we provide a one-stop-shop service for all tax professionals who would like information and guidance on Revenue audit activity, the civil penalties regime, the Code of Practice for Revenue Audit (2010) and the new Code of Practice for Revenue Audit and other Compliance Interventions.

The Institute regularly engages with Revenue on all aspects of Revenue audit and compliance activity including national and regional projects. Revenue has been conducting a compliance project on contractors over the last year. For information on this national project and details of Institute representations see our Revenue's Contractors Project webpage.

Revenue are increasingly conducting electronic audits (e-Audits). We run training courses for members on the IDEA software Revenue use. To find out more about these training courses click here.

Key Representations

The Institute has been engaging heavily with Revenue over the last number of years on aspects of the Code we would like to see improved. Follow our representations work here. The Code is currently under active discussion with Revenue at TALC.

Engagement on the 2015 Code
Letter from Institute President to Revenue Chairman on reporting of members to professional bodies – December 2014

Institute letter on Revenue procedures on reporting of members to professional bodies and the Code – August 2015

Revenue response to Institute correspondence on reporting  – November 2015

Institute submission on Revenue Staff Manual on withdrawal of mitigation for cooperation – August 2015

Revenue response to Institute correspondence of cooperation manual - November 2015 


Latest Update on the Code
Institute Bulletin on 5 key Changes in Revenue's New Audit Code - 15 August 2014


Revisions sought to the 2010 Code

April 2013 - Review of the Code of Practice for Revenue Audit 2010 - Institute recommendations

April 2013 - Institute Bulletin on Review of Audit Code and Institute representations


Release of the 2010 Code
September 2010 - Release of 2010 Audit Code, Institute President, Andrew Cullen statement 


Practical Guidance

Institute Publications

Revenue Audits and Investigations – the Professional Handbook - Buy this essential text here.

ITR Issue 2 2011- Revenue Audit and e-Audit Techniques

ITR Issue 2 2011 - Unannounced Revenue Visits - Streetscape Activity.

Special TaxFax September 2010 - New Code of Practice for Revenue Audit - key measures on release

ITR May 2009 - Revenue - Dealing with Revenue Audits in Practice

ITR March 2009 - Revenue - Finance (No. 2) Act 2008 - New Fixed Penalties Regime

ITR January 2009 - Revenue - New Civil Penalty Regime

TaxFax Special Part 1 Thursday 20 Nov 2008  Summary of Finance (No. 2) Act 2008 changes  to civil penalties for Revenue audit 

Member Training

e-Auditing - Learn to use the software Revenue use in IDEA software training

Annual Conference 2013 - Revenue Developments - What you need to know - online seminar

February 2013 - Revenue Audits - Cracking the code - online seminar

December 2012 - R&D Tax Credit Audits workshop -
online seminar

Contact Us

Members feedback is invaluable in our work and representations to Revenue. 

To provide information on your experiences of audits or with the Code contact the Representations Team

 Cora O’ Brien
 Director
 Email:
cobrien@taxinstitute.ie
 Tel: + 353 (0) 1 6631719

 Mary Healy
 Tax Manager
 Email:
mhealy@taxinstitute.ie
 Tel: + 353 (0) 1 6631743