Ireland: Sources | Research Credit Integrity Alliance

This page lists every source cited on the Ireland pages of this site, grouped by type. Each entry gives the title, the publisher, the provisions or passages relied on, and the pages that cite them. All sources were accessed on 11 October 2026. Where a source shows a date it was last updated or reviewed, that date is given.

Legislation

Finance Act 2022 (No. 44 of 2022), section 27. Irish Statute Book. Section 27(1)(d), amending section 766(7)(a) of the Taxes Consolidation Act 1997, and section 27(4), inserting sections 766C and 766D. Cited on Overview and Expert consultation.

Revenue Notes for Guidance on the Taxes Consolidation Act 1997

Published by the Revenue Commissioners, Finance Act 2025 edition.

Notes for Guidance, Part 29. Section 766, subsections (7) and (8), and section 766C, subsections (1) to (4), (6), (7), (9) to (12), (14), (16) and (17). Cited on Overview, Fee rules, Preparer identification, Claim integrity measures, Reviews and audits, Penalties, Disputes and appeals, Pre-filing notification and Expert consultation.
Notes for Guidance, Part 40A. Sections 949I, 949O, 949V, 949Y, 949AO, 949AP and 949AQ. Cited on Disputes and appeals.
Notes for Guidance, Part 41A. Sections 959Z, 959AA, 959AF and 959AG. Cited on Reviews and audits and Disputes and appeals.
Notes for Guidance, Part 47. Sections 1055, 1077F (subsections (1) to (12) and (16)), 1078(1A) and (2), and 1079. Cited on Overview, Fee rules, Adviser registration, Preparer identification, Penalties and Revenue code of practice.

Revenue Tax and Duty Manuals

Published by the Revenue Commissioners.

Tax and Duty Manual Part 29-02-03, Research and Development (R&D) Corporation Tax Credit. Last updated April 2026. Read in full; in particular sections 1 (including footnotes 1 and 4), 2.6, 4.1, 8, 8.1, 8.2, 8.4, 8.6.1 (including Example 31), 8.6.2, 8.7 (including footnote 60), 8.8, 10 and Appendix 3. Cited on Overview, Fee rules, Preparer identification, Claim integrity measures, Reviews and audits, Penalties, Disputes and appeals, Pre-filing notification, Expert consultation and Revenue code of practice.
Tax and Duty Manual Part 29-02-05, Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits. Last updated August 2025. Introduction, sections 1 to 3 (including section 2.2) and Appendices I to IV. Cited on Claim integrity measures, Reviews and audits and Expert consultation.
Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers. Last reviewed September 2026. Sections 1 to 5, 7, 12 to 14 and 21. Cited on Overview, Fee rules, Professional body rules, Adviser registration, Preparer identification and Penalties.

Revenue code of practice

Code of Practice for Revenue Compliance Interventions. Revenue Commissioners. Effective 1 May 2022. Sections 1 (including 1.1, 1.2.2, 1.3 to 1.3.4, 1.4, 1.5.3 and 1.5.4), 2.2 to 2.4, 2.8 to 2.10, 2.17, 4.6 (including 4.6.2), 4.11 to 4.11.2, 5.1 and 5.2. Cited on Overview, Fee rules, Professional body rules, Adviser registration, Preparer identification, Reviews and audits, Penalties, Disputes and appeals and Revenue code of practice.

Revenue forms

Published by the Revenue Commissioners.

Research and Development Corporation Tax Credit: Pre-filing Notification Form in respect of a claim to be made under section 766C TCA 1997. Form and notes, including the notes to Section 2. Cited on Overview, Fee rules, Preparer identification, Claim integrity measures, Reviews and audits and Pre-filing notification.
Application for a TAIN, Tax Agent Identification Number / Transaction Advisor Identification Number. Form and declaration. Cited on Adviser registration.

Revenue web pages

Published by the Revenue Commissioners.

Research and Development (R&D) Corporation Tax credit: How to claim. Published 18 July 2025. Cited on Adviser registration.
Research and Development (R&D) Corporation Tax credit: Pre-filing notification requirement. Published 18 July 2025. Cited on Pre-filing notification.
Do you need a tax agent?. Cited on Overview, Adviser registration and Preparer identification.

Professional body rules

Code of Ethics, Parts 1 to 4 (applying from 1 March 2020). Chartered Accountants Ireland. Introductory note, paragraphs R330.7, 330.8 A1 to A4, R410.10, R410.11, 604.3 A1, 604.4 A1, R905.7, R905.8 and the Glossary entry "Contingent fee". Cited on Overview and Professional body rules.
Code of Professional Conduct and Recommended Best Practice Guidelines (version taking effect 15 September 2015). Irish Taxation Institute, linked from the Irish Tax Institute professional standards page. Introduction, Amendment of Code of Conduct, Article 11 and paragraphs 11.1.2, 11.1.6 and 11.1.8. Cited on Overview and Professional body rules.