Revenue Note for Guidance

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Revenue Note for Guidance

Section 128 Rolls, books, etc., to be open to inspection


This section provides that the Revenue Commissioners may oblige any person to supply information which is relevant to establishing a stamp duty liability or the commission of fraud, negligence or omission in relation to stamp duty. The provisions include powers of access to records by authorised officers of the Revenue Commissioners.

No person, however, is obliged to provide information s/he could by law refuse to provide. Such a situation would arise in the context of the privilege that exists between a solicitor and his or her client.


(1) “document” is self-explanatory.

(2) Any person who is a party to an instrument, or who has a document in his or her control or custody, the inspection of which might lead to the establishment of the existence and extent of a charge to stamp duty or the existence of fraud, negligence or omission in relation to stamp duty, may be asked to provide information in relation to that instrument or document to the Revenue Commissioners. The information sought must be given to the Revenue Commissioners within 14 days of receiving a written request from the Revenue Commissioners.

The Revenue Commissioners may verify the information and take notes or copies for reference or future evidence.

Refusal to give the information sought or to allow the Revenue Commissioners to verify the information or to take notes or copies is an offence and the provisions of section 1078 of the Taxes Consolidation Act, 1997, apply to that offence.

(3) The Revenue Commissioners cannot require a person who was barred from doing so under the law to give information. This ensures that the privilege which exists between, say, a client and a solicitor would not be called into doubt.

Relevant Date: Finance Act 2014