Revenue eBrief No. 177/24
26 June 2024
Procedures for Revenue Debt in Small Companies Administrative Rescue Process
Tax & Duty Manual Procedures for Small Companies Administrative Rescue Process, formerly The Small Companies Administrative Rescue Process (SCARP), has been updated in the following areas:
- Initial notification by the Process Advisor
- Role of the Revenue SCARP Unit
- Revenue's review process to determine its decision to include/exclude Revenue debt in the scheme
- Revenue's proof of debt
- Tax issues arising from the SCARP
- Role of Revenue and the Corporate Enforcement Authority.