Revenue opinions or confirmations from 2015 must be renewed

Dec 07, 2020

Taxpayers who wish to continue to rely on opinions or confirmations issued by Revenue in the period between 1 January and 31 December 2015 must make an application for renewal or extension before 31 March 2021.

The Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations - has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2015, in respect of a transaction, period or part of a period, on or after 1 January 2021. 

Revenue eBrief 214/20 confirms the above updates.