Revenue has updated the Tax and Duty Manual Review of Opinions or Confirmations to provide guidance to taxpayers on opinions or confirmations received from Revenue in the period 1 January 2019 to 31 December 2019.
A taxpayer who wishes to continue to rely on these opinions or confirmations after 1 January 2025 is required to make an application to Revenue, on or before 31 March 2025, to renew or extend the opinion or confirmation. The Tax and Duty Manual also confirms that an application for a renewal will not be accepted by Revenue if subsequent Revenue guidance clarifies the matter dealt with in the original opinion or confirmation.
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