Making a disclosure

  1. Overview
  2. What is a qualifying disclosure?
  3. Disclosure of foreign income and assets

Disclosure of foreign income and assets

Minor errors relating to offshore matters (after 1 May 2017)

The Code of Practice for Revenue Audit states that a person will not be liable to a penalty where the:

  • aggregate amount of a person's tax or duty default is less than €6,000
  • and
  • default is not deliberate.

If you notice a minor error relating to your offshore matters after 1 May 2017, you should bring this to our attention, and correct it. This correction will be accepted without applying any penalty.

You can contact us as follows:

Offshore Assets Group
Office of the Revenue Commissioners
Ashtown Gate
Navan Road
Dublin 15

Telephone: +353 (01) 827 7000