Revenue eBrief No. 125/21
23 June 2021
Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners
Tax and Duty Manual (TDM) Guidelines for Exchange of Information between the ODCE and Revenue has been amended at paragraph 6.5, which relates to ODCE requests related to qualifying disclosures. This paragraph has been expanded to advise that, where information regarding a potentially serious offence under the Companies Acts comes to Revenue’s attention (including through a qualifying disclosure), Revenue will refer this information to the ODCE.