# How far can Revenue go back in an audit ?



## MeathCommute (27 Feb 2012)

Just a general question. As banks only hold customer records going back 6 years, can a Revenue audit only go back 6 years as well ? If an accountant has done the books for 2006, can the revenue turn around in say 2020 and conduct an audit of 2006 ?


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## smeharg (27 Feb 2012)

When the offshore accounts investigations were in full swing I had clients who got statements from banks going back to the 80s.

Revenue can't conduct an audit prior to 6 years. But if they suspect fraud they can go back as far as they like....


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## MeathCommute (27 Feb 2012)

smeharg said:


> When the offshore accounts investigations were in full swing I had clients who got statements from banks going back to the 80s.
> 
> Revenue can't conduct an audit prior to 6 years. But if they suspect fraud they can go back as far as they like....


 
Thanks for that. But if the client cannot get back statements greater than 6 years old, what proof is there of anything before that ?


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## Gulliver (27 Feb 2012)

MeathCommute said:


> Thanks for that. But if the client cannot get back statements greater than 6 years old, what proof is there of anything before that ?


 
In certain circumstances, the burden of proof may be on the taxpayer.  Perhaps best to hold bank statements for more than 6 years if you are sure that all is in order


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