Revenue powers exercised in places other than a Revenue Office

Revenue eBrief No. 178/19

Revenue powers exercised in places other than a Revenue Office

Tax and Duty Manual Part 38-04-01 (which contains material previously published in Revenue’s Statement of Practice SP/Gen/1/94 as revised in 2006) has been updated to cover changes to legislation on powers exercised outside a Revenue office. It includes references to powers under the Customs Act 2015, as well as powers used in direct taxes, VAT and excise cases.


9. Removal of records

Whenever an officer removes records from a premises, the taxpayer will begiven a list of the items taken (the list to be endorsed by the officer and by thetaxpayer, where feasible). Where possible, the officer should indicate when the records are likely to be returned, but this may not always be feasible (forexample, where the records are taken in the course of an investigation being carried out with a view to prosecution). Where appropriate, for example when records have been removed and thetaxpayer requires them for current trading purposes, copies of the records removed will be given to the taxpayer or, if required, the taxpayer will be given controlled access to the records removed. Records removed will be returned to the taxpayer as soon as possible. If the records are required by Revenue for the purposes of legal proceedings, they will be returned after the proceedings are completed.