The selection of cases for Revenue audit is becoming increasingly more sophisticated. Revenue uses a computerised risk evaluation and profiling system (known as REAP) to help target cases for audit, and has put increased resources into compiling information for this database, and identifying "high-risk" taxpayers for audit.

OHT provides advice for taxpayers selected for review, audit or investigation by Revenue, offering a tax analysis and computation service, which focuses on managing the information flow between our client and Revenue and assisting with negotiating a favourable outcome with Revenue in the circumstances of the case.