Revenue Technical Service

The Revenue Technical Service (RTS) operates across Revenue Divisions and handles complex technical issues on which practitioners and taxpayers may need clarity.

This service, however, should not be used as a first point of contact. Revenue expects that practitioners and business taxpayers will have researched and analysed the issue themselves in the first place. Where the answer remains unclear they should then seek the assistance of this service.

For more information on Revenue Technical Service please see Tax and Duty Manual Part 37-00-00a.

Complex technical queries are to be submitted in writing via MyEnquiries to the Central Queries Management Officer (QMO) team for taxpayers in:

• Personal Division
• Business Division
• Medium Enterprise Division.

Practitioners and taxpayers should note there are separate guidelines for complex technical queries dealt with by:

• Large Corporates Division
• Large Cases High Wealth Individuals Division.

For more information regarding such requests please see Tax and Duty Manual Part 37-00-40.

To ensure the efficient management of queries to the Revenue Technical Service all submissions must be in the specific format. See Form RTS 1A.