Revenue Note for Guidance

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Revenue Note for Guidance

531AR Estimation of universal social charge due

Summary

The provisions in sections 990 and 990A in relation to the assessment of an employer’s income tax liability and the notification of such liability to the employer are applied to USC.

Details

The provisions allowing for-

  • Assessment of tax due for an income tax month (section 990), and
  • Generation of assessments by electronic, photographic or other process (section 990A),

are applied to USC.

Relevant Date: Finance Act 2019