Protected disclosures
What happens when you make a protected disclosure?
Revenue treats all disclosures seriously and with utmost confidentiality. All disclosures are fully considered and, to the extent that is possible from the information provided, appropriate follow-up action taken.
The responsibility for addressing any wrongdoings lies with Revenue. You are not required to investigate matters yourself to find proof of your suspicion and should not endeavour to do so.
Acknowledgement
If you have included your contact details with your disclosure, you will receive an acknowledgment within 7 calendar days. The exceptions to this are where:
- you have requested no acknowledgement, or
- it is reasonably believed that acknowledging the receipt of the disclosure would risk the protection of your identity. For example, acknowledgements will not be sent to generic info@ email addresses.
Assessment
All disclosures are considered by Revenue’s designated person who is responsible for the initial assessment and overall management of your report.
The initial assessment will determine whether:
- a wrongdoing may have occurred
- the criteria for the report to be treated as a protected disclosure has been met
- and
- the wrongdoing falls within the scope of the matters for which Revenue’s Director of Internal Audit has responsibility.
If the wrongdoing does not fall within the scope of responsibility of Revenue’s Director of Internal Audit, the report will be securely transmitted to the relevant prescribed person, or to the Office of the Protected Disclosures Commissioner, as appropriate.
Revenue will notify you if your report is transmitted onwards and the reason(s) why.
If further information is required to assist us in our assessment, the designated person will contact you.
Feedback
Revenue will always acknowledge receipt of information received where contact details are provided with your disclosure.
However, in accordance with Section 851A of the Taxes Consolidation Act 1997, Revenue is legally obliged to uphold taxpayer confidentiality. This means that Revenue cannot provide feedback or updates to you on the progress or outcome of any assessment or follow up action that may arise from the information you provided.
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