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.