Code of Practice and Compliance

The Code of Practice for Revenue Audit and other Compliance Interventions is a set of guidelines for when Revenue is conducting enquiries. Revenue, taxpayers and tax practitioners must follow these guidelines.

It covers all aspects of compliance, including the types of contacts and your entitlements when we contact you. These entitlements include your right to make a qualifying disclosure, which will:

  • lower your penalties (if any are due)
  • keep your name from being published as a tax defaulter
  • prevent prosecution.

The Code also explains when a penalty or interest may be due.