Level 1 interventions are designed to support compliance by reminding taxpayers of their obligations and providing them with the opportunity to correct errors without the need for a more in-depth intervention. These will include, for example profile interviews and bulk issue non-filer reminder letters.
On receipt of a Level 1 intervention letter taxpayers will have the option to make an unprompted disclosure in relation to any issue arising.
Level 2 interventions comprising either Risk Review (where a single issue is examined) or full Revenue Audit (dealing with wider scope) will be used by Revenue where they perceive a potential risk in respect of a taxpayer.
Taxpayers have the option to make a prompted qualifying disclosure when notified of a Level 2 intervention but must do so within 28 days of receipt of the notification unless additional time is requested – see below.
Level 3 interventions are Revenue Investigations and these are used to tackle serious fraud and evasion. A taxpayer is unable to make a qualifying disclosure once notified of a Level 3 intervention and therefore could potentially face publication and even prosecution.