Irish Revenue updates guidance on appointing independent experts for R&D tax credit audits, reflecting the new panel effective 8 August 2025 and its two-year term.
Irish Revenue released eBrief No. 165/25 on 28 August 2025, announcing revisions to Tax and Duty Manual Part 29-02-05. The updated guidance outlines the process for selecting and instructing an independent expert to support the assessment of the science test in R&D tax credit audits.
Tax and Duty Manual Part 29-02-05 – The Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits – has been updated as follows:
- to reflect the start of the new independent expert panel on 8 August 2025,
- to reflect the new 2-year duration of the panel.
This Tax and Duty Manual (‘TDM’) sets out the Revenue procedure for appointing and briefing an independent expert to assist in evaluating the science test in R&D tax credit audits. References in this TDM to the ‘R&D tax credit’ include both the R&D tax credit under section 766 and section 766A of the TCA and the R&D corporation tax credit under section 766C and section 766D of the TCA, unless otherwise stated.
