On 1 May 2022, Revenue’s new Compliance Intervention Framework came into effect. The new framework will apply to all compliance interventions notified on or after that date.

We outlined a summary of the main changes in our 11th February blog.

To recap the main points are as follows:

The new code, which replaces the current Code of Practice for Revenue Audits and other Compliance Interventions 2019, reflects a graduated response to risk and taxpayer behaviour. The graduated interventions are Level 1, 2, and 3.

  • Level 1 is considered an intervention to support compliance, i.e., self-reviews, profile interviews, bulk-issue non-filer reminders, etc. The taxpayer retains the right to an unprompted disclosure.
  • Level 2 is a risk review audit. This is an intervention to challenge non-compliance and the taxpayer retains the right to a prompted disclosure.
  • Level 3 is an investigation and at this point a qualifying disclosure is no longer available to the taxpayer.

The code will cover all taxes and duties with the exception of customs.