Joint audits

Rights of the Irish taxpayer

An Irish taxpayer has the rights and obligations in a joint audit as they do in a Revenue compliance intervention conducted by Revenue officials alone.

A taxpayer cannot refuse a joint audit. However the taxpayer can:

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

The exception for professional advice does not apply where the advice was given as part of a dishonest, fraudulent, or criminal purpose.

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 obtained a search warrant which specifically names the nominated officer.

A nominated officer cannot disclose taxpayer information except in certain specific circumstances. These circumstances include:

• disclosure for the purposes of certain enquiries
• where the information disclosed related to the person to whom it is disclosed
• and
• where taxpayer's consent to disclose is obtained.

Next: What happens at the end of the audit?