Revenue to write to non-filers of income tax and corporation tax returns

Revenue has informed us that notices will be issued to taxpayers who are currently registered for income tax or corporation tax and who have not filed income tax or corporation tax returns for years up to and including 2023.

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.  

Agents will receive a single notification in their ROS inbox, listing their clients who have been issued the notice, together with a reminder for agents to file any outstanding returns for their clients.