Revenue eBrief No. 010/23

17 January 2023

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. The update is for the period between 1 January and 31 December 2017, in respect of a transaction, period or part of a period, on or after 1 January 2023. 

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 2023.