Revenue Referrals to Professional Bodies Under Section 851A (7) TCA 1997


Revenue have recently advised through an e-brief that the Revenue Referrals to Professional Bodies Tax and Duty Manual has been updated. The Code of Practice for Revenue Audit and other Compliance Interventions, Paragraph 1.10.5, outlines Revenue policy regarding referrals of agents to their representative bodies.

A referral by Revenue to a professional body will only be considered in the most serious of cases e.g. in cases of significant and/or repeated non-adherence to professional standards.

This instruction sets out the considerations in relation to such a referral and the procedures to be followed.

It will be a matter for the professional body to examine the referral from Revenue and take any action under its own procedures, where necessary.

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