Transcription of Code of Practice - Revenue
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Code of Practice - Revenue
Of Practicefor Revenue Audit and other Compliance InterventionsRPC008694_EN_WB_L_1To serve the communityby fairly and efficientlycollecting taxes and duties andimplementing Customs controls1. INTRODUCTION Purpose of this code of Practice Taxes and Duties Covered by this code of Practice Promoting Voluntary Compliance Tackling Non-Compliance Selection of Taxpayers for Compliance Intervention Revenue Compliance Interventions Excise Licences Compliance Compliance with Union Customs code and Delegated & Implementing Acts Electronic Support Tools and Techniques Respective Roles and Responsibilities in relation to Compliance Interventions Compliance code for PAYE Taxpayers Operation of this code of Practice 192. OVERVIEW OF Revenue COMPLIANCE INTERVENTIONS Objective of Revenue Interventions Types of Revenue Interventions Revenue Non-Audit Compliance Interventions Notification of a Revenue Non-Audit Compliance Intervention Definition of a Revenue Audit Notification of a Revenue Audit Definition of a Revenue Investigation Notification of a Revenue Investigation 283.
The purpose of this Code of Practice is to set out a clear, fair and equitable set of guidelines to be followed by Revenue, taxpayers and tax practitioners, in the carrying out of all Revenue Compliance Interventions, having regard to best practice and legislation. The provisions of this Code of Practice are not to be used unnecessarily to delay or
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