Protected disclosures

The Protected Disclosures Act 2014 (as amended) (the Act) enables workers to raise a concern regarding potential wrongdoing in the workplace. The Act ensures that safeguards exist to prevent reprisals against them. 

The Act requires every public body to:

  • establish and maintain procedures for dealing with protected disclosures
  • and
  • provide written information relating to these procedures to workers.

Revenue is committed to fostering a culture that encourages and supports staff in raising concerns relating to potential wrongdoing in the workplace; and to providing the necessary support for staff who raise genuine concerns. All disclosures of wrongdoing in the workplace will be the subject of assessment and investigation as appropriate. See our Revenue Policy on Protected Disclosure reporting in the workplace for further information.

Revenue’s Director of Internal Audit is a prescribed person under the Act for the receipt of protected disclosures on matters relating to the assessment, collection and management of taxes and duties and the implementation of customs controls.

Revenue welcomes all disclosures of information about potential wrongdoing. Protected disclosures can be submitted by email to, or by post to the Director of Internal Audit, Blocks 8-10, Dublin Castle, Dublin 2. Oral or in person reports can be made by arrangement. 

Revenue is a member of the Integrity at Work programme, an initiative of Transparency International Ireland to promote a supportive working environment for anyone reporting concerns of wrongdoing. Independent and confidential advice about making a protected disclosure is available via Transparency International Ireland’s “Speak Up” helpline at

Details on how to report suspected shadow economy activity (tax evasion) are available on the Revenue website.

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