How to Appeal a Revenue Audit Result in Ireland (2026 Guide)
If a Revenue audit or compliance intervention has resulted in an assessment, surcharge or penalty you disagree with, you are not required to simply accept it. The audit outcome — once it takes the form of a formal Revenue assessment or determination — is appealable to the Tax Appeals Commission under Part 40A of the Taxes Consolidation Act 1997, exactly like any other Revenue decision.
The 30-day deadline is strict. Under section 949I TCA 1997, your notice of appeal must reach the Tax Appeals Commission within 30 days of the date on the formal notice of assessment issued after the audit — not from the date of the audit itself or the audit meeting.
What Part of an Audit Result Can You Appeal?
- The assessment itself — the additional tax Revenue says is owed following the audit
- The tax-geared penalty — including the behaviour classification used (careless vs. deliberate) which determines the penalty percentage
- Interest calculations — where the interest period or rate applied is disputed
- Individual audit findings — you can accept some findings and appeal others; you are not required to accept or reject the entire audit outcome as one block
Why the Penalty Classification Matters
Revenue audit penalties are calculated as a percentage of the tax underpaid, and the percentage depends on how your behaviour is classified — broadly, careless behaviour attracts a materially lower penalty than deliberate default. If you believe Revenue has classified your behaviour more severely than the facts support, this is a distinct and often strong ground of appeal, separate from disputing the underlying tax figure.
What Must Your Notice of Appeal Include?
- Your name or company name and tax reference number
- The Revenue assessment or penalty determination reference number
- The tax head and period(s) covered by the audit
- The amount assessed or disputed, including any penalty
- Your grounds of appeal — addressing the tax figure, the penalty classification, or both, as separate grounds
- A statement that the appeal is within the 30-day time limit
- A request that the assessment or penalty be reduced, discharged or varied
How to Lodge Your Appeal
Online
Submit through taxappeals.ie, uploading your notice of appeal as a PDF.
By Post
Tax Appeals Commission
Fitzwilliam Court
Leeson Close
Dublin 2
D02 YW24
Use recorded delivery so you have proof of submission within the 30-day window.
There is no fee to lodge an audit-result appeal with the Tax Appeals Commission.
Draft your audit appeal in 60 seconds
TaxAppeal.ie generates a properly-structured notice of appeal citing section 949I of the Taxes Consolidation Act 1997, formatted for the Tax Appeals Commission. Free preview — €9.99 for the clean PDF.
Draft My Appeal — Free PreviewFrequently Asked Questions
Can I appeal just the penalty and accept the tax owed?
Yes. You can appeal the penalty classification or amount alone while accepting the underlying tax assessment — these are treated as separable grounds.
Does appealing affect Revenue's published defaulters list?
Publication rules depend on the settlement amount, behaviour classification and specific circumstances of your case. If publication is a concern, this is worth raising directly as part of your engagement with the Tax Appeals Commission process rather than assumed either way.
What if I already signed a Revenue audit settlement letter?
A signed settlement agreement is generally treated as final and is not the same as an appealable assessment — if you have concerns before signing, raise them with Revenue during the audit process itself. Once a formal notice of assessment issues without a signed settlement, that assessment carries the normal 30-day appeal right.