Revenue eBrief No. 197/19
03 December 2019
Review of Opinions/Confirmations
Tax and Duty Manual Part 37-00-41 has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2014, in respect of a transaction, period or part of a period, on or after 1 January 2020.
A taxpayer who wishes to continue to rely on such an opinion or confirmation is required to make an application for its renewal or extension on or before 31 March 2020.