Revenue eBrief No. 171/24
19 June 2024
Confidentiality of Taxpayer Information
Tax and Duty Manual Part 37-00-02 - Confidentiality of Taxpayer Information - has been updated in paragraph 4.13, to refer to the provisions of section 891L Taxes Consolidation Act 1997, introduced by Finance (No. 2) Act 2023. The update concerns the authorised disclosure of taxpayer information in the context of Joint Audits carried out by Revenue officials with nominated officials from other EU Member States.