Revenue is legally precluded, under section 851A of the Taxes Consolidation Act 1997, from commenting on the tax affairs of or interactions with specific individuals, businesses or entities.
Revenue engages, as appropriate, with other relevant State bodies in the context of cross-agency compliance and oversight activities. In this regard, Revenue’s risk-profiling and assurance processes consider a range of factors, including employment models, corporate governance structures, and business or franchise arrangements, where these may give rise to potential compliance risks.