Revenue’s new Code of Practice for Compliance Interventions – the good, the bad and the ugly

In relation to recent changes in the policing of tax self-assessment, it is crucial that taxpayers know where the goalposts have moved to

Feargal Kenzie, Director of Tax Controversy, Deloitte: ‘Investment in technologies such as real-time reporting and specialist data analytics, the digitalisation of services and an ever-growing access to information has brought Revenue to reconsider its approach to tax risk and taxpayer behaviour’

From today, May 1, 2022, Revenue is operating under a new Compliance Intervention Framework and a revised Code of Practice for Compliance Interventions, Feargal Kenzie, Director of Tax Controversy at Deloitte, points out.

“This represents the most significant change to policing of tax self-assessment in recent times and signals the end of many long-standing practices which taxpayers were very familiar with. It is now crucial that taxpayers know where the goalposts have been moved to.”