If Revenue has sent you a letter called “Statement of Particulars – Section 882 TCA 1997”, don’t panic. It’s a routine request, but it needs a prompt, accurate reply. This short guide explains what the letter is, what Revenue asks for, and the exact steps to respond — quickly and correctly.
What is this letter? Quick summary — what you must do now. Identify the deadline and scope Gather the documents and information (checklist). How to submit? What happens if you don’t reply (penalties & CRO)? After you submit: follow-up steps?
Revenue issues a Statement of Particulars under Section 882 of the Taxes Consolidation Act 1997 to collect basic company details so it can set up the correct tax records. It’s normally sent after a company incorporates or starts trading and asks you to confirm who you are and what the company does.
✔️ Read the letter and note the deadline (usually 30 days).
✔️ Gather company and director details.
✔️ Reply online using the link in the notice or have your accountant file it for you.
The notice will usually say how long you have to respond. Revenue expects particulars within 30 days in typical cases (for example: within 30 days of starting to trade or as set out in the notice). If a date is printed, treat that as your deadline.
Prepare the facts below before you start the form. Having these ready makes the process fast. Required details (typical):
✔️ Company legal name and CRO number.
✔️ Registered office and business trading address.
✔️ Director(s): full names, addresses and PPS numbers (if requested).
✔️ Secretary name and contact details.
✔️ Shareholders and shareholdings.
✔️ Nature of trade or business (short description).
✔️ Date you started trading (or planned start date).
✔️ Accounting year-end (date accounts are prepared to).
💡 Tip: match everything to the CRO paperwork. Small differences (like an old address) slow things down.
Either you can submit online via ROS (recommended if you manage it yourself), else you can choose one of the best accountants in Dublin to handle this, which is the safest and easiest option.
Most companies use their accountant. An accountant will:
✔️ Check the CRO records and fill the form correctly
✔️ Submit on ROS and keep proof of submission.
✔️ Advise on any tax registrations you may need next (corporation tax, PAYE, VAT where relevant).
Don’t ignore the letter.
If you fail to deliver the Statement of Particulars, Revenue can impose penalties. In some cases, Revenue may notify the Companies Registration Office about the failure. That can lead to administrative sanctions up to CRO strike-off processes if not corrected.
If you missed a deadline, reply immediately and explain the delay. Late is better than none.
✔️ Keep a copy of the confirmation (ROS receipt or email).
✔️ Check that corporation tax registration is in place. Revenue needs the particulars to complete that registration.
✔️ If you have employees: make sure PAYE is registered.
✔️ If you expect to trade above the VAT threshold, check VAT registration.
✔️ Store all documents with your company records.
If Revenue asks follow-up questions, answer quickly and keep your accountant in the loop.
✔️ Read the Revenue notice and note the deadline.
✔️ Gather CRO, director, shareholder, trade and accounts info.
✔️ Submit via ROS or forward the notice to your accountant using the sample email above.
✔️ Save the ROS confirmation and check next tax registrations.
If you’ve received a Section 882 letter and want help, copy the sample email above and send it to your accounting team. If you want TASC Accountants to handle it for you, include the letter and the CRO paperwork in your email, and we’ll:
✔️ review the notice,
✔️ prepare and file the Statement of Particulars on ROS, and
✔️ confirm completion and any follow-up registrations you need.
If you prefer, paste the sample email into your message to us and attach the Revenue letter and CRO cert. We’ll take it from there..
📞TALK TO OUR ACCOUNTING EXPERTS RIGHT NOW | Call us at (087) 225 7706, 01 441 6919, or email us at Info@tascaccountants.com for any assistance.
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