531AF Delivery of returns

Summary

This section contains provisions relating to the delivery of returns in respect of the domicile levy. Such returns, together with payment of the levy, should be delivered on or before 31 October in the year after the valuation date (i.e. 31 December each year). Revenue can request an individual who they believe is liable to the levy to deliver a return, by notice in writing, within 30 days of the date of the notice, together with payment of the levy.

Details

(1) This section relates to the delivery of returns in respect of the domicile levy. It provides that such returns should be delivered by a relevant individual in respect of a tax year on or before 31 October in the year after the valuation date (i.e. 31 December each year), together with payment of the levy.

(1A) Where the Revenue Commissioners have reason to believe that an individual is liable to the levy for any year, they may by notice in writing request the individual to deliver a full and true return within 30 days of the date of the notice, together with payment of the levy.

(2) A return under this section must be in such form as the Revenue Commissioners may require, be signed by the relevant individual and include a declaration by the individual who signed the return that the return is, to the best of that individual’s knowledge, information and belief, correct and complete.

Relevant Date: Finance Act 2019