All Government departments, including Revenue, are obliged to prepare Statements of Strategy at regular intervals. In January 2021 Revenue published its Statement of Strategy for the period 2021 to 2023, the twin pillars of which were “Service for Compliance” and “Confronting Non-Compliance”. One of the primary areas of focus was maximising timely compliance, and reference was made to the proposed introduction of a revised framework of compliance interventions:
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