A new Tax and Duty Manual – Part 38-06-03 – Hard copy returns – has been published. The manual provides guidance on the process for the making and authentication of hard copy (facsimile) returns, as set out in section 917K TCA 1997. The requirement for Revenue to approve the format of hard copy returns was removed in Finance Act 2019 (section 70). Accordingly, Revenue is no longer approving the format, or technical detail, of the returns of third-party software providers. See eBrief No. 044/21 for further details.