Code Of Practice

• Audit visits - Reminder/Clarification of Certain Proceduresaudit visit procedures
• Caseworker Notes of Interview
• Code of Practice for Revenue Audit and other Compliance Interventions
• Conditional Audit Settlement OffersCannot be accepted by Revenue
• Failure to Cooperate Fully with a Revenue Compliance Intervention
• Interventions with taxpayers where there is a potential conflict of interest
• PAYE (Employers) Compliance
  
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• Penalty Notices of Opinion and Court Application ProceduresPenalty Determinations by the Courts
• Revenue Officers entering Construction Sites

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• Revenue referrals to Professional Bodies under S851A TCA 1997Cases where there is serious failure by an Agent/Tax Practitioner to meet the Professional Standards of a Professional Body
• Tax-Geared Penalties for Non-Submission of Returns