Revenue opinions or confirmations from 2015 must be renewed
Taxpayers who wish to continue to rely on opinions or confirmations issued by Revenue in the period between 1 January and 31 December 2015 must make an application for renewal or extension before 31 March 2021.
The Tax and Duty Manual Part 37-00-41 – Review of Opinions or Confirmations – has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2015, in respect of a transaction, period or part of a period, on or after 1 January 2021.