Small Companies Administrative Rescue Process (SCARP)


The Process Advisor (PA) must complete and forward a SCARP form and send it to the Collector General’s Insolvency Unit. This form will be the basis for discussions between Revenue and the PA.

Revenue has the option to opt-out of any debt reduction agreement under SCARP. Revenue may opt out if the company

  • has failed at any time to comply with a requirement relating to tax imposed
  • has an open Revenue audit or intervention
is party to an appeal in relation to a requirement relating to tax.

Next: Revenue requirements