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Corporate Social Responsibility

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R&D Corporation Tax Credit: Appointment of expert to assist in audits

Sep 02, 2024

Revenue has updated the Tax and Duty Manual regarding the appointment of experts to assist in audits of the Research & Development (R&D) Corporation Tax Credit. The updated guidance reflects the start of the new independent expert panel on 8 August 2024.

In addition, in section 3, it provides that where a 'pre-meeting' is held between Revenue and the independent expert, the company may choose to be present or represented at that pre-meeting. Further information is available in eBrief No.212/24.

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