Members are advised that reminder letters issued from Revenue to taxpayers and their agents where Income Tax returns for 2010 have not been recorded on Revenue's systems as filed, either electronically or in paper format.

The usual warning is offered that failure to file the outstanding return and make payment of the tax due may result in penalties for non-filing, will increase the possibility of the taxpayer being selected for audit, and may result in prosecution.

Revenue advises that if, for any reason, a taxpayer considers that they are not obliged to submit a tax return for 2010, they should advise their Tax District.