Guidance on confidentiality of taxpayer information updated

Revenue has updated the guidance on the confidentiality of taxpayer information to reflect changes introduced by Finance Bill 2025 and to update legislative references throughout.

The main changes to the guidance include the following:  

• in paragraph 3, the word “penalty” is replaced with “fine”,
• in paragraph 4.10 to reflect the new subsection (8)(oa) to section 851A TCA 1997 which ensures that Ireland can comply with its obligations under the EU De Minimis Regulation and the EU Agricultural De Minimis Regulation,
• in paragraph 4.12 on the disclosure of taxpayer information to the Charities Regulatory Authority, and
• in paragraph 4.13 to clarify guidance in relation to joint audits conducted by Revenue and the competent authority of another Member State.