Revenue has informed us that it is to write to taxpayers who are currently registered for income tax or corporation tax and have not filed income tax or corporation tax returns for years up to and including 2022. The notice is a Level 1 Compliance Intervention in accordance with Revenue’s Compliance Intervention Framework. Revenue is reminding taxpayers that the non-filing of a required tax return can result in a more detailed review by Revenue and is a prosecutable offence.
A single ROS inbox notification will be sent to each agent, listing out their clients that were issued the notice, with a reminder to the agent for their clients to file outstanding returns.