Revenue recently published a Tax and Duty Manual setting out general guidance on the application and approval process for its non-routine powers covering sections 908A (Revenue offence: power to obtain information from financial institutions), 908C (Search warrants), 908D (Order to produce evidential material) and 908E (Order to produce documents or provide information) of the TCA 1997. These powers can be used by Revenue in the course of criminal investigations of revenue offences.

Tax and Duty Manual Part 38-04-14 provides general guidance on the application and approval process for each of these powers. The type of investigations in which these powers are used are commonly known as criminal investigations rather than civil investigations. These investigations are, in the main, carried out by case officers in Revenue’s Investigations and Prosecutions Division. In order to exercise any of the powers, an officer of the Revenue Commissioners must be authorised to do so. This manual sets out the process which must be followed by Revenue to activate these powers.

See Revenue eBrief No. 139/21 for further details.