DAC6 and legal professional privilege

Feb 01, 2021

Revenue provided filing instructions where certain specified information required in a DAC6 disclosure is subject to legal professional privilege (LPP). A Form DAC6 LPP is now available for such cases.

The Tax and Duty Manual - Part 33-03-33 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements, has been updated in Chapter 4.10 to provide details on when an intermediary will be exempt from the obligation to file a return of specified information due to a claim to legal professional privilege. The term “legal professional privilege” is interpreted in accordance with Irish law.

A Form DAC 6 (LLP) is required to be filed, in such cases, setting out the identity of the relevant taxpayer and other intermediaries involved in the reportable cross-border arrangement. This form can be filed using MyEnquiries.

Intermediaries qualifying for the exemption are required to notify, without delay, the relevant taxpayer of their obligation to file a return of information. 

See eBrief No. 014/21 for further details.