Taxes Consolidation Act 1997 section 848AD

Registration and audit of administrators

Section 848AD requires administrators under this Part to be registered with the Revenue Commissioners and provides for Revenue's power to audit their returns.

• A person cannot act as an administrator for the purposes of this Part unless included in a register maintained by the Revenue Commissioners.
• The Revenue Commissioners maintain a register of approved administrators for the purposes of this Part.
• Revenue may audit the returns made by administrators under sections 848AB and 848AC.
• Revenue may also examine the procedures an administrator has put in place to ensure the accuracy of those returns.