Taxes Consolidation Act 1997 section 817T

Payment notices and scheme participants

Section 817T allows Revenue to issue payment notices to participants in tax avoidance schemes that are substantially similar to schemes already successfully challenged before the Appeal Commissioners.

• Where a tax avoidance scheme has been found not to work by the Appeal Commissioners, Revenue may issue payment notices to participants in substantially similar schemes, even if those participants' own appeals have not yet been determined.
• A transaction is substantially similar to another where the same reasoning would deny the tax advantage, the same transaction number was assigned, or the transactions would have shared a number but for legal privilege or non-disclosure.
• A scheme participant may request a review of the payment notice within 30 days, setting out reasons why the transaction is not substantially similar; Revenue must then confirm or withdraw the notice.
• A participant aggrieved by Revenue's decision to confirm the notice may appeal to the Appeal Commissioners within 30 days, and the Commissioners' determination on the matter is final and conclusive.