Revenue E-Brief

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Revenue E-Brief Issue 136/19, 08 July 2019

The Revenue Technical Service

Tax and Duty Manual “The Revenue Technical Service” Part 37-00-00a sets out guidance regarding the operation of the Revenue Technical Service (RTS). This Manual has been updated with the main changes set out below.

  • Amendments to reflect the operational changes to RTS, which includes the establishment of an RTS Branch in the Medium Enterprises Division (MED) to deliver the RTS on a national basis. This includes the establishment of a full-time query management team (QMT) and full-time AP led teams that are resourced with part-time and full-time RTS caseworkers from the MED, Personal Division and Business Division.
  • Update to the query submission Form RTS 1A.
  • Update to the Agent Link Notification Form (Appendix I).
  • Update to “Duration of Opinions” at Paragraph 7.
  • New material inserted at Paragraph 8.2 in relation to the procedure for dealing with queries relating to relief for investment in corporate trades.
  • Appendix E - updated to reflect the change to self-assessment and removed out of date material.
  • Appendix J - removed reference to Film Relief which now operates on a self-assessment basis.
  • Contact details updated throughout.

08 July 2019