Revenue has updated its guidance on the review of opinions or confirmations to provide information to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue between 1 January and 31 December 2020 in respect of a transaction, period, or part of a period occurring on or after 1 January 2026.
A taxpayer who wishes to continue to rely on such an opinion/confirmation is required to make an application for its renewal or extension on or before 31 March 2026.
The guidance has also been updated to summarise the details relating to the review of opinions and confirmation issued between 2012 and 2019 into a table in section 2.3. Details relating to applications for the renewal or extension of opinions or confirmations issued prior to 1 January 2012 are no longer included in the guidance.
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