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Procedures for Revenue debt in Small Companies Administrative Rescue Process

Jul 01, 2024

Revenue has updated the Tax and Duty Manual which provides guidelines for the procedures for Revenue debt in the Small Companies Administrative Rescue Process (SCARP), in the following areas: 

  • Initial notification by the Process Advisor 

  • Role of the Revenue SCARP Unit 

  • Revenue's review process to determine its decision to include/exclude Revenue debt in the scheme 

  • Revenue's proof of debt 

  • Tax issues arising from the SCARP, and 

  • Role of Revenue and the Corporate Enforcement Authority. 

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