Revenue Audit Code Of Practice 2019
The revised code deals with changes made by finance no 2 act 2008 in relation to penalties.
Revenue audit code of practice 2019. 24 july 2019 please rate how useful this page was to you print this page. Revenue have published a new code of practice for revenue audits. The code of practice for revenue audit and other compliance interventions has now been updated and is available on the revenue website under tax practitioners codes of practice. Tax return 2009 due 31 10 2010 share farming.
The revisions to the code primarily relate to paye modernisation but also include other minor changes. Where revenue audits do occur you should review your compliance under each tax head disclose any underpayments identified and seek to bring the audit to a close as quickly as possible. Conditional audit settlement offers guidelines for caseworkers dealing with conditional audit settlement offers. Personal public service number ppsn a guide to self assessment.
The revised code is effective from 16 october 2019. We have published the post 16 audit code of practice for 2019 to 2020 not 2020 to 2021 as previously stated. Code of practice for revenue audit and other compliance interventions 2019. The amendments primarily reflect paye modernisation but also include a number of other minor changes as set out in the appendix to this tax and duty manual.
The code of practice for revenue audit and other compliance interventions is a set of guidelines for when revenue is conducting enquiries. You can find a list of changes in this edition in the guidance. To serve the community by fairly and efficiently collecting taxes and duties and implementing customs controls the information in this document is provided as a guide only and is not professional advice. The code of practice for revenue audit and other compliance interventions is a set of guidelines for when revenue is conducting enquiries.
See the code of practice for revenue audit and other compliance interventions for more details on revenue audits and how they are selected. Revenue taxpayers and tax practitioners must follow these guidelines. Revenue taxpayers and tax practitioners must follow these guidelines. By doing so you can avail of reduced penalties as set out in the code of practice for revenue audit and other compliance interventions.
Code of practice for revenue audit and other compliance interventions pdf 03 mar 2017 pdf 09 aug 2019 show less.