Revenue eBrief No. 234/21

22 December 2021

Review of Opinions/Confirmations

Tax and Duty Manual Part 37-00-41 – Review of Opinions or Confirmations – has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2016, in respect of a transaction, period or part of a period, on or after 1 January 2022. 

A taxpayer who wishes to continue to rely on such an opinion or confirmation is required to make an application for its renewal or extension on or before 31 March 2022.