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This chapter focuses on Revenue's investigation into the practice of individuals operating as limited companies.

This chapter presents the receipts into and issues from the Central Fund together with details relating to NTMA borrowing and information about certain liabilities and assets of the State.

This chapter examines the implementation of the local property tax charge by Revenue, the chapter looks at various areas of the implementation process including has Revenue established a comprehensive property register and the adequacy of estimation of property valuations.

This chapter examines the taxation of rental income, earned by individuals within the State.

This chapter examines Revenue's debt collection function and, in particular, trends in the value of tax debts outstanding, the collection status and age of the debt, and tax debts written off.

This chapter examines Revenue's approach to monitoring and managing taxpayer compliance in relation to their tax liabilities.

This chapter examines Corporation Tax Losses and the use of these losses for relief from the payment of Corporation Tax.

This chapter examines audit settlements and whether the basis for settlements are clear, in addition to this it assesses the extent to which interest and penalties were applied to audit settlements and to review the extent to which taxpayers meet payment obligations following audit settlements.

The annual Finance Accounts present the receipts into and issues from the Central Fund together with details relating to NTMA borrowing and information about certain liabilities and assets of the State.

This chapter presents the accounts of Revenue and the audit opinion given by the Comptroller and Auditor General for the 2011 financial year.