Revenue Opinions and Confirmations
Revenue eBrief No. 08/17: Revenue Opinions and Confirmations
It is Revenue policy that all opinions/confirmations issued by Revenue are subject to a maximum validity period of 5 years, or such shorter period as may have been specified by Revenue when providing the opinion/confirmation. A taxpayer or tax practitioner who wishes to continue to rely on an opinion issued before 1 January 2012 for any transaction, or the whole or part of any period, after 1 January 2017, must:
- supply evidence of the opinion/confirmation, being a copy of a written communication which originated from Revenue, and
- lodge a full application for the renewal or extension of the opinion/confirmation with the Revenue District dealing with the taxpayer’s affairs
by 30 June 2017.
Further information is available at Revenue Opinions/Confirmations