Revenue will be issuing Level 1 Revenue Compliance Intervention letters to all taxpayers who participated in the Debt Warehousing Scheme, as well as to those taxpayers who were eligible to participate, to offer them the opportunity to self-review their returns and make an unprompted qualifying disclosure of any previously undeclared liabilities for taxes eligible for warehousing in Period 1. The benefits of the debt warehousing scheme will be available to taxpayers in respect of additional eligible tax liabilities provided the unprompted qualifying disclosure is submitted by 31 January 2023. It is expected that the letters will start arriving from Friday 23 September 2022.