Revenue Documents

Security Bonds Requirement - Section 960S TCA 1997

Guidance on Collector-General's powers to require security bonds under TCA 1997 Section 960S. Covers circumstances and procedures for demanding security from taxpayers.

Electronic Tax Clearance Certificate

Operational guidance for issuing and managing electronic tax clearance certificates. Covers digital certificate generation and validation procedures.

Tax Clearance Guideline

Comprehensive guidance on tax clearance certificate requirements, eligibility criteria, and application procedures for various categories of applicants and purposes.

Tax Clearance for Standards in Public Office Applicants

Specific guidance on obtaining tax clearance certificates for candidates and officeholders under Standards in Public Office legislation. Covers SIPO applicant requirements.

Revenue Compliance Interventions - PMOD Framework

Guidance on compliance intervention procedures under the PMOD (Priority Management and Optimization Division) framework. Covers intervention selection, case management, and compliance strategy for various tax compliance risks.

Case Working Manual for PAYE Compliance Interventions

This manual provides guidelines for Revenue compliance officers conducting PAYE audits and investigations. It covers case selection, intervention procedures, and documentation requirements for PAYE taxpayers.

Cash Register Evaluation Guidelines - Compliance

Technical guidelines for evaluating and assessing cash register systems and point-of-sale records during compliance interventions. Covers audit procedures, verification methods, and documentation review for retailers and service providers.

Caseworker Notes of Interview - Documentation Standards

Standards and procedures for caseworkers documenting taxpayer interviews during compliance interventions. Covers interview documentation, record-keeping, and evidential requirements for compliance files.

Conditional Audit Settlement Offers - Compliance Resolution

Guidance on conditional audit settlement offers as a compliance resolution mechanism. Covers settlement conditions, eligibility criteria, and procedures for resolving audit cases through negotiated settlements.

PAYE Employers Compliance Manual

This compliance manual guides Revenue officers on monitoring employer compliance with PAYE obligations. It covers employer responsibilities, documentation requirements, and intervention strategies for non-compliant employers.

Penalties and Notices of Opinion Completion Guidelines

This document provides guidelines for completing notices of opinion and assessing penalties under tax legislation. It covers documentation standards, penalty calculations, and notice issuance procedures for compliance staff.

Revenue Officers Entering Construction Sites - Powers & Procedures

Guidance on Revenue officers' statutory powers and procedures when entering construction sites under TCA Sections 903-904. Covers identification, authorization, safety compliance, and site access rights for compliance activities.

Revenue Referrals to Professional Bodies - Section 851A TCA

Procedures for Revenue referrals of non-compliant tax agents to professional bodies under TCA Section 851A(7). Covers failure to meet professional standards, referral criteria, and enforcement of agent compliance obligations.

Data Retention Policy for Compliance Interventions - Section 905

Policy governing data retention and access to traders' records during compliance interventions under TCA Section 905. Covers copying, extraction, removal of records, and handling of commercial data sensitivities.

Level 1 Compliance Programme - Debt Warehousing Scheme

Guidance on the Level 1 Compliance Programme incorporating debt warehousing arrangements for tax resolution. Covers eligibility, settlement procedures, and compliance conditions for participating in structured tax resolution programs.

Employment Status Determination - Caseworker Guidelines

Caseworker guidelines for determining employment status of workers for taxation purposes, complementing TDM Revenue Guidelines. Covers assessment criteria, worker classification, and documentation requirements for employment status decisions.

Goodwill on Disposal of a Business

This document provides guidance on the tax treatment of goodwill when a business is disposed of. It covers the definition of goodwill as the difference between purchase price and individual asset values, drawing on accounting standards (FRS 102) and relevant case law principles. The guide is essential for tax consultants advising on business sales, corporate disposals, and capital gains calculations involving goodwill valuations.

Inability to Pay – Claims Assessment Guidelines

This compliance manual outlines procedures for Revenue auditors to evaluate and determine inability to pay claims. It covers claim verification, assessment criteria, liability finalization, and publication decisions under the Code of Practice for Revenue Audit.

Karshan Settlement Arrangement & Disclosure Opportunity

Guidance on the settlement arrangement arising from Revenue v Karshan (Midlands) Ltd trading as Domino's Pizza, following a Supreme Court judgment on employment status. Covers the obligation to operate Income Tax, USC and PRSI, disclosure opportunities for 2024-2025, calculation of settlements, and creation of PRSI records. Essential for employers who may have misclassified workers and need to regularize their tax position.

Publication Criteria for Tax Defaulters

This document establishes the criteria and conditions under which Revenue publishes details of tax defaulters. It outlines the legal framework, qualifying offences, and procedures for determining publication eligibility.

Publication of Tax Defaulters – FAQs

This document provides frequently asked questions and clarifications regarding the publication of tax defaulters. It addresses common queries about eligibility criteria, publication procedures, and taxpayer rights.

Mandatory Items Report - Compliance Intervention

This manual sets out the mandatory reporting requirements when Revenue finalises a compliance intervention. It provides guidance on documentation and reporting obligations for tax compliance reviews and audits. This document is relevant for tax practitioners managing compliance interactions with Revenue and understanding mandatory disclosure and reporting procedures.

Quality Intervention Standards for Compliance Risk Management

Establishes quality assurance standards for all Revenue compliance risk management interventions under the self-assessment framework. Covers seven quality standards: Selection, Planning, Probing, Recording, Legislation and Policy, Timeliness, and Customer Service. Applies to all Revenue compliance interventions and ensures consistent, professional engagement with taxpayers.

Strong Evidence of Tax Evasion Guidance

This guidance outlines Revenue's criteria and procedures for identifying and substantiating strong evidence of tax evasion. It supports publication decisions and prosecution recommendations under tax compliance enforcement.

Provision of Information by NAMA - Finance Act 2010

This document outlines the statutory requirements under Section 154 of the Finance Act 2010 for the National Asset Management Agency (NAMA) to provide information and documentation to Revenue Commissioners. It covers designated eligible bank assets, credit facilities, loans, and related information necessary for Revenue's administration. This guidance is relevant for practitioners dealing with entities that have interactions with NAMA or asset recovery scenarios.

Yield and Outcomes from Compliance Interventions

Documents the measurement and reporting of yield and other outcomes resulting from Revenue compliance interventions. Provides framework for assessing the effectiveness and results of audit and compliance activities. Relevant for tax professionals understanding intervention outcomes and compliance management effectiveness.

Co-operative Compliance Framework - Large Corporates

This document outlines the Co-operative Compliance Framework (CCF) for large corporations and entities in the High Wealth & Financial Services Division. It explains the CCF process, mutual benefits, joining procedures, exclusions, and the role of Tax Control Frameworks. This is essential for large corporate taxpayers and their advisors seeking to engage in cooperative compliance arrangements with Revenue, including transfer pricing matters.

TDM Part 04-01 Reference Document

This is a reference document from the Tax and Duty Manual Part 04-01 covering a specific compliance or administrative topic. Consult the full document for detailed guidance on the relevant tax subject.

Income Tax and Corporation Tax Non-Filer Programme

This compliance manual outlines Revenue's non-filer intervention programme for income tax and corporation tax. It covers case selection criteria, bulk reminders, call-outs, and procedures for selecting cases for audit or investigation.

AIM Management Reports – Returns Compliance

This document provides guidance on AIM (Audit and Investigation Management) management reports for returns compliance monitoring. It supports compliance staff in tracking and managing returns compliance initiatives.

Returns Compliance – Income Tax and Corporation Tax

This compliance manual provides procedures for managing returns compliance cases for income tax and corporation tax. It covers settlement of cases, late filing interventions, prosecution, and specific case types including death cases.

Returns Compliance Manual

This compliance manual provides comprehensive guidance on Revenue's returns compliance programme. It covers procedures for ensuring timely and accurate return filing across all tax types.

Processing Online Tax Evasion Reports

Procedures for handling public reports of suspected tax evasion submitted through online channels. Covers shadow economy reporting and whistleblower referral processes.

Mutual Assistance Requests User Manual

Operational manual for processing international mutual assistance requests for tax information exchange and cross-border compliance investigations.

Section 111 Assessments in VAT Fraud Cases

Guidelines for raising protective VAT assessments under Section 111 VATCA 2010 in suspected fraud cases. Covers assessment procedures and fraud investigation protocols.

VAT Mutual Assistance Guidelines

International cooperation procedures for VAT compliance under EU Regulation 904/2010. Covers cross-border information exchange and mutual assistance between tax authorities.

VAT Real-Time Risk (RTR) Guidelines

Operational guidance on the Real-Time Risk (RTR) system for identifying high-risk VAT transactions and traders. Covers risk detection and compliance monitoring procedures.

Receiver of Wreck Procedures

Guidance on customs procedures and responsibilities relating to wrecked vessels and salvaged goods. Relevant for maritime operations and recovery of wreckage in Irish waters.

Civil Aviation Manual

Customs procedures and requirements specific to civil aviation operations, including aircraft movement, cargo handling, and related customs controls at Irish aerodromes.

Customs Control at Small Aerodromes

Manual detailing customs control procedures specific to small aerodromes in Ireland. Covers inspection, clearance, and compliance requirements for aviation facilities and operators.

Ships Stores Customs Procedures

Customs procedures governing the supply and duty treatment of ship stores, including provisions, fuel, and supplies loaded aboard vessels. Relevant for maritime operators and ship suppliers.

C&E Online Payments in ROS and myAccount

Practical guide for making Customs & Excise online payments through Revenue's Online Service (ROS) and myAccount. Covers registration requirements, TAN account top-ups, payment procedures, and system navigation. Essential for C&E traders, EORI registered operators, and those managing customs duty and VAT payments on imports.

C&E TAN Reports Available on ROS

Guide to accessing and using Customs & Excise TAN (Tax Account Number) reports available on Revenue's Online Service for C&E traders. Covers balance enquiry services, payment history reports, top-up transaction lists, and card/bank payment status reporting. Enables traders to monitor their C&E accounts and payment activity.

eReg EORI Guide - Economic Operators Registration

Step-by-step guide for registering an Economic Operators Registration Identification (EORI) number on ROS. Covers registration requirements, digital certificate procedures, myAccount registration, and multiple registration options for customs and excise purposes. Required for operators conducting cross-border trade and managing customs declarations.

IBI Customs Pre-Defined Reports User Guide

User guide for accessing and generating pre-defined reports through the IBI Customs system. Provides technical instructions for customs traders generating compliance and operational reports. Supports customs administration and trader compliance reporting functions.

Import Payment Methods - Deferred & Cash Options

Comprehensive guide to payment methods for import duties and taxes, covering deferred payments, cash payments, postponed VAT, and payment facility setup. Addresses Customs & Excise traders and VRT (Vehicle Registration Tax) traders separately. Includes balance enquiry procedures and guarantee cancellation processes.

Customs Appeals Manual

Manual governing procedures for appeals against customs decisions including duties assessments, seizures, and classification determinations.

Customs Manual Appendices

Supporting appendices and reference materials for customs procedures including forms, tables, tariff codes, and regulatory references.

AEO Application Form and Explanatory Notes

Guide to completing the Authorised Economic Operator (AEO) certificate application form, now submitted electronically via the EU AEO Trader Portal. Relevant for businesses seeking AEO status to access customs simplifications and reduced controls.

AEO Authorization Conditions

Sets out the formal conditions and compliance requirements that apply to holders of Authorised Economic Operator certificates issued by Irish Revenue. Essential reference for AEO certificate holders regarding suspension and revocation provisions.

TAPA Transported Asset Protection Association Background

Overview of the Transported Asset Protection Association (TAPA) security standards and framework relevant to AEO applicants and holders. Covers the association's role in supply chain security and customs compliance.

AEO Self-Assessment Questionnaire

Self-assessment tool designed to help prospective AEO applicants evaluate their readiness for Authorised Economic Operator status and compliance with customs requirements. Covers internal audit preparation before formal application.

AEO Self-Assessment Questionnaire Guidance

Explanatory notes providing detailed guidance on completing the AEO self-assessment questionnaire. Assists businesses in understanding each section and preparing for formal AEO application.

AEO Certificate Template

Template and format of the official Authorised Economic Operator (AEO) certificate issued by Irish Revenue. Reference document for certificate holders and Revenue staff processing AEO applications and renewals.

Customs Simplifications for AEO Holders

Comprehensive list of customs simplifications available under UCC Article 38(5) for Authorised Economic Operators. Details the procedural benefits and reduced formalities accessible to certified AEO operators.

AEO Enquiry Template for Customs Stations

Standard memo template for inter-office communication between customs import/export stations regarding AEO applications and background checks. Used by Revenue offices to share information during AEO evaluation.

AEO VIMA Data Exchange Notification

Memo template for notifying the VAT Information Exchange System (VIMA) and Compliance unit of received AEO applications. Used to initiate VAT compliance checks during AEO evaluation process.

AEO Evaluation Report Template

Standard template for Revenue officers conducting on-site evaluations of AEO applicants. Captures company information, interview findings, and assessment results used in authorization decisions.

Business Partner Security Declaration for AEO

Security declaration form required from business partners and third parties supporting AEO applicants. Confirms security standards and reliability of entities involved in supply chain operations.

Instruction Manual on Authorised Economic Operators

Comprehensive instruction manual for the AEO programme providing detailed procedures and requirements. Primary reference document for Revenue staff and AEO applicants throughout the authorization process.

Introduction to Authorised Economic Operators

Introductory guide explaining the AEO programme, its benefits, and requirements. Entry-level reference for businesses considering AEO status and seeking overview of customs simplifications available.

Comprehensive Guarantee in Customs

Guidance on comprehensive guarantees as security for customs debt obligations. Covers financial guarantees and bonds required for certain customs procedures and AEO operations.

Customs Administrative Penalties

Details of administrative penalty provisions for customs violations and non-compliance. Outlines penalty procedures, rates, and mitigation factors applicable to customs offences.

Collection of Customs Debts

Procedures and enforcement mechanisms for collection of outstanding customs duties and taxes. Covers debt recovery processes, payment arrangements, and enforcement actions.

Right To Be Heard

Guidance on procedural rights for parties to present their case in customs matters. Relevant for importers, exporters, and customs agents seeking to understand their entitlements during customs investigations and enforcement actions.

Customs Warehousing

Manual covering customs warehousing procedures and regulations for storing goods under customs control. Essential for warehouse operators, importers, and logistics providers managing goods in bonded storage facilities.

End-Use Procedure

Instruction manual on the end-use procedure authorisation and relief process. Applicable to manufacturers and businesses importing goods for specific end-uses with reduced or suspended customs duties.

Inward Processing

Comprehensive guide to the inward processing procedure for authorisation and control. Relevant for manufacturers importing goods for processing and re-export with duty relief benefits.

Outward Processing

Instruction manual interpreting outward processing regulations under Union Customs Code. Covers procedures for goods temporarily exported for processing and re-importation with duty relief.

Temporary Storage Facilities

Guidance on temporary storage facilities for goods in customs territory. Relevant for importers and customs brokers managing goods awaiting customs clearance and processing.

Anti-Dumping and Countervailing Duties

Manual providing comprehensive guidance on anti-dumping and countervailing duty procedures and regulations. Essential for importers subject to trade defence measures and customs authorities administering these duties.

Baggage Control and Examination

Procedures and guidelines for customs examination and control of passenger baggage. Applicable to customs officers and travellers understanding baggage regulations and inspection processes.

Customs Export Procedures Manual

Comprehensive manual on customs export procedures and requirements for exporters. Covers export documentation, declarations, and procedures for goods leaving Ireland.

Customs Import Procedures Manual

Detailed manual covering customs import procedures and import formalities in Ireland. Essential reference for importers, customs brokers, and agents handling goods entering Irish customs territory.

Customs Manual on Import VAT

Guidance on VAT treatment of imported goods and calculation of import VAT obligations. Relevant for importers and customs agents determining VAT liability on imports.

Import of Motor Vehicles from the UK

Specific guidance on importing motor vehicles from the UK post-Brexit, including tariffs and regulations. Relevant for vehicle importers and dealers in UK-Ireland trade.

Mutual Assistance on Customs Matters

Guidance on mutual assistance procedures and international cooperation in customs matters. Covers cross-border customs information exchange and collaborative customs administration. Relevant for customs operators engaged in international trade and coordinating with foreign customs authorities.

Preferential Origin Appendix 1

Supplementary appendix to the Preferential Origin manual containing detailed guidance material. Reference document for specific origin rules and product classification.

Preferential Origin Appendix 2

Second appendix to Preferential Origin manual including supplier declarations and documentary evidence requirements. Guidance for importers and exporters maintaining origin documentation.

Preferential Origin Appendix 3

Third supplementary appendix to the Preferential Origin manual with additional guidance and examples. Reference for complex origin determination scenarios.

Customs Manual on Preferential Origin

Comprehensive guide to preferential origin determination and rules of origin for trade agreements. Essential for exporters and importers claiming preferential tariffs under trade agreements.

Customs Audit Manual

Manual detailing customs audit procedures, methodologies, and compliance checking. Relevant for customs authorities conducting audits and businesses preparing for customs examinations.

UCC Customs Post Clearance Check Guide

Guidance on post-clearance checks under Union Customs Code provisions. Relevant for importers and customs brokers understanding post-release audit procedures and obligations.

Safeguard Measures: Avian Influenza

Manual on customs prohibitions and restrictions related to avian influenza risk prevention. Relevant for importers of poultry products and animal products subject to these safeguard measures.

Cash Controls Manual

Guidance on cash control regulations for cash movements across EU borders. Applicable to travellers, businesses, and currency dealers moving cash in or out of the EU.

Commercial Importation of Live Animals & Animal Products

Guidance for businesses importing live animals and products of animal origin into Ireland, covering commercial importation procedures, requirements, and compliance obligations under customs regulations.

Control of Waste Shipments

Manual detailing customs procedures and controls for waste shipments entering or leaving Ireland, including classification, documentation, and regulatory compliance for waste management under international agreements.

Customs Control in Product Safety

Guidance on customs enforcement mechanisms for product safety compliance, covering inspection procedures, safety standards, and controls for goods imported into Ireland to ensure consumer protection.

Prohibitions & Restrictions on Endangered Species

Manual on customs enforcement of international prohibitions and restrictions regarding endangered species and wildlife, covering CITES compliance and illegal wildlife trade prevention.

Exportation of Cultural Goods

Guidance on customs procedures and licensing requirements for exporting cultural goods and heritage items from Ireland, including classification and documentation requirements.

Exportation of Dual-Use Goods

Manual covering customs procedures for exporting dual-use items (goods with civilian and military applications) from Ireland, including licensing, controls, and compliance with export regulations.

Hazardous Chemicals

Guidance on customs controls and procedures for importing and exporting hazardous chemicals, covering classification, safety requirements, and regulatory compliance.

Implementation of FLEGT Licensing Scheme

Manual on the Forest Law Enforcement, Governance and Trade (FLEGT) licensing scheme, covering customs procedures for timber and wood product imports to prevent illegal logging.

Personal Importation of Live Animals & Animal Products

Guidance for individuals importing live animals and products of animal origin from third countries for personal consumption, including quantity limits, health requirements, and documentation.

Importation of Fireworks

Manual covering customs procedures and safety requirements for importing fireworks and pyrotechnic articles into Ireland, including classification, licensing, and compliance standards.

Importation of Plants and Plant Products

Guidance on customs requirements and phytosanitary controls for importing plants and plant products into Ireland, covering health certificates, pest management, and regulatory compliance.

Imports of Feed and Non-Animal Origin Food

Manual on customs procedures for importing feed and food products of non-animal origin, covering safety standards, health requirements, and regulatory compliance for plant-based food imports.

Customs Enforcement of Intellectual Property Rights

Manual detailing customs procedures for enforcing intellectual property rights, including detection and seizure of counterfeit and infringing goods at import and export.

Implementation of Kimberley Process Certification

Guidance on the Kimberley Process Certification Scheme for rough diamonds, covering import and export procedures, documentation, and compliance to prevent conflict diamonds.

EU Sanctions in Response to Ukraine Situation

Manual on the implementation and enforcement of European Union sanctions measures relating to the situation in Ukraine, covering import/export restrictions and compliance procedures.