Glossary · Self-assessment
Revenue audit
A formal Revenue check of your returns and records.
Revenue can review returns through aspect queries, risk reviews and full audits. You'll need your records: Revenue can ask for them for six years. Telling Revenue about an error yourself, through a qualifying disclosure, reduces penalties.
Related terms
Tax clearance · Self-assessment
Source: Revenue: Tax and Duty Manual Part 38-03-17 (keeping records)
All terms · General information, not tax advice.