Taxes Consolidation Act 1997 section 902

Information to be furnished by third party: request of an authorised officer

Section 902 empowers an authorised Revenue officer to require third parties (other than financial institutions) to produce records or provide information relevant to another person's tax liability.

• An authorised officer may serve a written notice on any third party (excluding financial institutions) requiring them to deliver or make available books, records or documents, or to furnish information, explanations and particulars relevant to a taxpayer's tax liability, with at least 30 days allowed for compliance.
• The officer must have reasonable grounds to believe the third party is likely to hold relevant information, and the taxpayer (including dissolved companies, deceased individuals, or persons whose identity is not yet known) must be notified in writing when a notice is served.
• Certain categories of information are protected from disclosure, including legally privileged material, confidential medical information, and confidential professional advice (unless given as part of a dishonest, fraudulent or criminal purpose).
• A person who fails to comply with a notice or to provide reasonable assistance to the authorised officer is liable to a penalty of €4,000.