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 Offers
  Guidelines for caseworkers dealing with conditional audit settlement offers
  This manual is currently unavailable as it is being updated.
• 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.