Revenue eBrief No. 264/23 – Guidelines for Agents or Advisors acting on behalf of taxpayers

Revenue eBrief No. 264/23

TDM Part 37-00-04b is updated as follows:

an updated introduction (paragraph 1),
a new paragraph 6 about agent/client links for employer payroll clients to include links for ERR and/or global mobility (SARP) agents, and consequential updates in paragraph 17,
an update to the contact information for Large Corporates Division in paragraph 11, and
a new paragraph (22) about Anti-Money Laundering legislation to reference that it applies to a number of business sectors including accountants, financial service businesses, estate agents and solicitors.

TDM Part 38-06-01 is updated in paragraph 13 consistent with the updates in paragraph 6 as noted above.