Some good advice is set out in the early parts of the Safe Cross Code: “one, look for a safe place; two, don’t hurry, stop and wait; three, look all around and listen…”. As tax practitioners look to navigate their clients safely through a Revenue intervention, a crucial part of this is understanding the Code of Practice for Revenue Compliance Interventions (“the Code”). At the time of writing, Revenue is currently evaluating the impact of the new Compliance Intervention Framework (“the Framework”), which sits within the Code, as it is now over a year since the Framework was launched on 1 May 2022.
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