Revenue eBrief No. 044/21

05 March 2021

Hard copy returns

The requirements for the making and authentication of hard copy (facsimile) returns are set out in section 917K of the Taxes Consolidation Act 1997. A new Tax and Duty Manual – Part 38-06-03 – provides general guidance on the process.

Subsequent to a change introduced in Finance Act 2019, Revenue is no longer approving the format, or technical detail, of the returns of third party software providers. The relevant schema and notes for third party software providers are available on the Revenue website.