Revenue Audits
Written in plain language for general understanding. This is educational content, not legal advice. Based on Irish Acts of the Oireachtas, statutory instruments, and official guidance.
Irish National Law
What is this right?
Revenue may conduct an audit of your tax affairs to check that your returns are correct. An audit involves a detailed examination of your books, records, and tax returns.
- You will normally receive written notification of an audit at least 21 days in advance.
- The notification will state the tax types and periods to be examined.
- Revenue distinguishes between different levels of intervention: aspect queries (focused on one issue), profile interviews, and full audits.
If an audit finds underpaid tax, you may owe the tax, interest (at 0.0219% per day, roughly 8% per year), and possibly penalties.
When does it apply?
- Revenue selects cases for audit based on risk analysis, random selection, third-party information, or specific intelligence.
- All taxpayers — individuals, sole traders, companies, trusts, and partnerships — can be audited.
- Revenue can go back 4 years for a standard audit, or unlimited years where there is fraud or deliberate non-compliance.
What should you do?
- Don't panic — an audit notification is not an accusation. Many audits result in no additional liability.
- Appoint a tax advisor — you have the right to professional representation. An experienced accountant can manage the process.
- If you know your returns contain errors, consider making a qualifying disclosure before the audit starts — this significantly reduces penalties.
- Cooperate fully — provide the records requested within the timeframe given.
- You must keep adequate records for 6 years (individuals) or 6 years from end of the accounting period (companies).
What should you NOT do?
- Don't ignore the audit notification — non-cooperation increases penalties and can lead to a more aggressive investigation.
- Don't destroy records — this is a criminal offence.
- Don't make false statements — providing incorrect information during an audit can lead to criminal prosecution.
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