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ROI Tax Update - New Code of Practice

Farrell & Farrell

Just a reminder that the Irish Revenue have released a new Code of Practice for Revenue Compliance Interventions which will apply to all interventions notified on or after 1 May 2022. This new code applies to all taxes and duties excluding customs duties and it replaces the existing Code of Practice.


This new Code includes three intervention levels (level 1, 2 and 3) for Revenue to address potential non-compliance by taxpayers.


This new code sets out a revised framework of compliance interventions and it sets out the substantial changes to Revenue’s approach to compliance interventions and to disclosure opportunities

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Farrell & Farrell CA Limited (trading as Farrell & Farrell) is registered in NI with registration number NI 639336. Registered with The Chartered Institute of Taxation as a firm of Chartered Tax Advisers. Registered to carry on audit work and regulated for a range of investment business activities by Chartered Accountants Ireland (CAI). Details about our audit registration can be viewed at www.auditregister.org.uk under reference number 3044856.

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