Guidance in Completing Forms

Complete Form RA-01 with confidence

Use this guide alongside the official Notice of Appeal (Form RA-01). Complete every section that applies to you, provide accurate contact information and attach the Notice of Decision of the Revenue Authority and the documents supporting your appeal.

If you need more room, continue on a separate page and clearly label the section it relates to.

1. Appellant details

Enter the Appellant’s Taxpayer Registration Number (TRN) and the company or organisation name, or the individual’s first name and surname. Provide the full postal address, telephone numbers and an email address that RAD can use for correspondence.

Check the spelling and numbers carefully before submitting.

2. Representative details (if applicable)

Complete this section only if someone will act for the Appellant. Enter the representative’s business or organisation name, contact name, full address, telephone and email address.

By completing this section, the Appellant authorises the named representative to act on their behalf for the appeal. Written authorisation must be submitted to RAD.

3. Decision being appealed

Copy of the decision reference number and decision date from the Notice of Decision from the Revenue Authority, and enter the date the Notice of Decision was received. Select the tax type, enter the relevant liability period and stated the liability amount.

Attach a complete copy of the Notice of Decision. If more than one decision is being appealed, use a separate Notice of Appeal for each.

4. Grounds for appeal

Explain precisely why you disagree with the Revenue Commissioner’s decision. Address each issue in dispute and state the outcome you believe is correct.

Include every ground you intend to rely on. Use an extra page if the space on Form RA-01 is insufficient, and label it clearly as “Grounds for Appeal.”

5. Supporting documents

List and attach the documents that support your appeal. This must include the relevant Notice of Decision and may include calculations, correspondence, receipts, contracts, records or other evidence relevant to the disputed decision.

If the application is late, also complete the “Reasons for late application” section and attach evidence supporting the reason for the delay.

6. Declaration and submission

Confirm whether the person completing the form is the appellant or the appellant’s representative. Enter the name, sign and date the form.

Submit Form RA-01 with the Notice of Decision and supporting documents to RAD by hand, mail, email or another method currently accepted by RAD. Keep a complete copy of everything submitted.