Code Of Practice

  • Audit visits - Reminder/Clarification of Certain Procedures
    audit visit procedures
    This manual is currently unavailable as it is being updated.
  • Caseworker Notes of Interview

    This manual is currently unavailable as it is being updated.
  • Code of Practice for Revenue Audit and other Compliance Interventions

    This manual is currently unavailable as it is being updated.
  • Conditional Audit Settlement OffersGuidelines for caseworkers dealing with conditional audit settlement offers
  • Failure to cooperate fully with a Revenue Compliance Intervention

    This manual is currently unavailable as it is being updated.
  • Guidelines for Conducting Compliance Interventions Remotely
    The purpose of this TDM is to provide guidance on conducting a compliance intervention remotely. This should be read in conjunction with the Code of Practice for Revenue Audit and other Compliance Interventions.
    This manual is currently unavailable as it is being updated.
  • Application of Fixed Penalties for Employers

    This manual is currently unavailable as it is being updated.
  • Penalty Notices of Opinion and Court Application Procedures
    Penalty Determinations by the Courts
    This manual is currently unavailable as it is being updated.
  • Revenue Officers entering Construction Sites

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  • Revenue referrals to Professional Bodies under S851A TCA 1997
    Failure by an Agent to meet the Professional Standards of a Professional Body
    This manual is currently unavailable as it is being updated.
  • Tax-Geared Penalties for Non-Submission of Returns

    This manual is currently unavailable as it is being updated.