Irish Revenue eBrief No. 013/23 of 17 January 2023 updates the Tax and Duty Manual on Debt Warehousing Scheme – Level 1 Compliance Programme Guide.
Guidance has been added in paragraph 2 (Debt Warehousing Scheme – Opportunity to disclose additional relevant liabilities) to allow for an opportunity to warehouse additional liability resulting from previously undisclosed “Period 1” liabilities if the taxpayer discloses such additional liability by making an “Unprompted Qualifying Disclosure” on or before 31 January 2023.
Source Deloitte
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