A relative of mine bought a Single Premium Account investment in the early 1990s. Now, almost 20 years later, Revenue want to know where they got the money to buy this investment. We have traced the source of the funds to a bank account they opened in early 1990. The source of funds for this bank account is noted as 'Insurance Company'. The bank have destroyed all their records from that time - so no copy of the cheque from the insurance company used to open the account. My relative has no records or statements of their own and, due to age, their memory/recall is not great (I can barely remember what I did last year let alone back in the 1990s). Without a policy number I cannot track down which insurance company or what this insurance payment relates to. I have tried a number of insurance companies but they have no computerised records back to the 1990s. Without a policy number they cannot search their archives. Has anyone any advice on where to go now? Has anyone any experience of this Revenue investigation?