Irish Revenue publishes new audit code of conduct

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Irish Revenue publishes new audit code of conduct

The Revenue Commissioners have published a new code of conduct for audit which outlines the principles and policies of audits and provides practical guidance on how a tax audit will be conducted.

Key changes include improvements to the classification and categories of tax defaults, tax geared penalties and the mitigations that apply.

The improvements were necessary because, in relation to the previous appeal mechanism for penalties, a stronger incentive was needed to make a disclosure to the revenue.

The new code also accommodates the stage payment of arrears and more straightforward settlements, where tax default does not result in a loss of money to the exchequer.

The code clarifies what kind of revenue contact triggers the need to make a disclosure and the consequent penalty mitigation available.

The revenue can also apply to court for a determination of penalties where the taxpayer does not agree, within 30 days, with the revenue's opinion or amended opinion).

"No action is required by a tax compliant business," said Joe Duffy of Matheson Ormsbury Prentice. "Obviously, any tax audits of businesses taking place following 1 October 2010 will be carried out in accordance with the guidelines and provisions in the new Code and businesses will need to acquaint themselves with the new Code where selected for tax audit,"

The code, which took effect from October 1, replaces the existing code reflecting changes to the Finance (No 2) Act 2008.

Advisers are not concerned about the update and say it simply ties the changes to the code, since 2002, and the changes to the Finance Act 2008, together in one document.

"It's a case of old wine in a shiny new bottle," said Feargal O'Rourke of PricewaterhouseCoopers.

"The amendments merely bring the Revenue's policies and procedures in line with the new legislation," said Duffy.

more across site & shared bottom lb ros

More from across our site

Jurisdictions have moved to ensure that multinationals are not punished for late GIR filings due to a lack of available filing portals or exchange relationships
HMRC’s push for unified tax adviser registration won’t prevent every instance of improper conduct, but it is good for taxpayers and the UK’s reputation
Elsewhere, the UAE’s tax office has issued an update on registration penalties and two firms have been busy making lateral hires
The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR
Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI
The move reinforces Milan’s role as a key European hub for international business, the firm said
Australia’s government has also announced that it will implement the pillar two side-by-side agreement
Sara Morgan is due to join Joseph Hage Aaronson & Bremen as a partner in London, ITR understands
The newly combined tax team has already worked on thousands of joint client matters, leaders from McDermott Will & Schulte tell ITR
As AI becomes increasingly intuitive and idiot-proof, its tax applicability is becoming impossible to overstate
Gift this article