864 Making of claims, etc

(1) In relation to income tax, corporation tax and capital gains tax, all claims for a deduction, allowance or exemption, repayment of tax or relief of a kind for which no right of appeal exists must be made in such manner and form as the Revenue Commissioners may prescribe and are to be determined by the Revenue Commissioners or such other officer of the Revenue Commissioners as they may authorise.

(1)(A) Where a person is unhappy with a determination received under this section, they person may appeal the determination by notice in writing to the Appeal Commissioners. The ap-peal must be made within 30 days after the date of the notice of the determination. The appeal is heard and determined in the manner provided for in Part 40A.

(2) Where a resident company (or a non-resident company within the charge to corporation tax) receives an annual payment net of income tax, it may offset the income tax withheld against corporation tax liability for the accounting period in which the payment is made. This relief must be specifically claimed. In addition, in so far as an exemption from income tax conferred by the Corporation Tax Acts calls for a repayment of tax, the exemption must be claimed.

(3) With effect from 1 January 2011 and subsequent years, any person who-

• makes a false claim,
• delivers a false claim, or
• assists in or induces a false claim,

will be liable to a penalty of €3,000.

Relevant Date: Finance Act 2019