Joint audits

Rights of the Irish taxpayer

In a joint audit, an Irish taxpayer's rights and obligations are the same as those when Revenue officials alone conduct compliance interventions. 

A taxpayer cannot refuse a joint audit. However, once the tax administrations have concluded the audit, the taxpayer can:

• make a complaint
• request a review
• or
• appeal an assessment made, or amended, by a Revenue officer.

The person being audited does not have to disclose:

• matters covered by legal privilege
• matters of a confidential medical nature
• or
• professional advice given to a client.  

There is only one exception to the professional advice restriction. This exception occurs where the advice given relates to fraud, dishonesty, or is of a criminal nature.

If the taxpayer does not comply with the nominated officer during the joint audit, they will be liable to a penalty of €4,000.

A nominated officer cannot enter a residential premises without the consent of the owner. However, the nominated officer can enter if Revenue has a search warrant which specifically refers to the nominated officer.

A nominated officer cannot disclose taxpayer information except in the specific circumstances outlined in Section 891L(23)(B) of the Taxes Consolidation Act, 1997.

Next: What happens at the end of the audit?