Revenue recently introduced some changes to the Revenue Technical Service (RTS).
An RTS Branch has been established in the Medium Enterprises Division (MED) to deliver the service on a national basis. In addition, a full-time Query Management Team (QMT) and full-time Assistant Principal led teams, resourced with part-time and full-time RTS caseworkers now operate in the MED, Personal Division and Business Division.
The RTS Manual has been amended by eBrief 136/19 to reflect the operational developments and other updates. RTS queries must be sent to the QMT who as the “query owner” once the query is accepted will liaise with the RTS Caseworker tasked with researching the query and preparing the reply.
The Manual provides helpful contacts in relation to the queries agents and taxpayers may have for Revenue. Queries that are non-technical in nature or relate to simpler technical issues, where the answer is not in the “public domain”, should be directed to the Service to Support Compliance teams. The Service to Support Compliance teams are the contact point for any “case specific” enquiries where the agent/taxpayer is simply seeking factual information in relation to the taxpayer’s tax affairs. Note the general rule of contacting the Service to Support Compliance teams with straightforward queries does not apply to Stamp Duty, Capital Acquisitions Tax and Charities and Sporting Exemptions where there are separate contact lists.
Other updates to the Manual include:
- Confirmation that taxpayers are not bound by an opinion given by Revenue or by Revenue guidance, if they can show that the approach that they adopt is in line with the legislation (paragraph 7).
- Some text changes to the Agent Link Notification Form and procedure, to reflect that this applies where the query submitter is not the taxpayer’s primary tax agent (i.e. for queries from the taxpayer’s solicitor, accountant or tax adviser - Appendix H and I).
