Revenue eBrief No. 258/23
13 December 2023
Review of Opinions or Confirmations
Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations - 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 1 January and 31 December 2018, in respect of a transaction, period or part of a period, on or after 1 January 2024.
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 29 March 2024.