Revenue Note for Guidance

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Revenue Note for Guidance

531AAA Application of provisions relating to income tax

Summary

Certain existing self-assessment provisions of the Tax Acts apply in relation to USC as they apply to income tax.

Details

The provisions of the Tax Acts relating to-

  • (a) the making of returns of income, the keeping of records, the making of enquiries and the exercise of powers, duties and responsibilities,
  • (b) the making of assessments and the right to make enquiries by Revenue,
  • (d) collection and recovery of unpaid income tax, and
  • (e) penalties, offences, interest and other sanctions,

apply, with any necessary modifications, to USC as they apply to income tax.

Relevant Date: Finance Act 2019