Revenue has published changes to Part 2 of its Tax & Duty Manual Processing Online Tax Evasion Reports, which deals with enquiries from the public in relation to how tax or duty evasion/suspicious activity reports can be made. The guidance has been updated to include additional areas of suspicious activity that are of interest to Customs. The guidance also advises that members of the public may, along with the Freefone number and direct email address listed, contact the appropriate Revenue office in writing or by telephone.
Part 7 of the updated guidelines now makes reference to s851A(1) TCA 1997 which provides a definition of an "investigation authority". Further details are available in eBrief 124/22