Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 2

Provision against double assessment and relief for error or mistake

Overview

This Chapter provides relief for a person doubly assessed to income tax or corporation tax (section 929).

929 Double assessment

(1) A person who, due to error or mistake, has been doubly assessed to income tax for the same year of assessment (or to corporation tax for the same accounting period) for the same cause may apply to the Appeal Commissioners to have the second assessment discharged.

(2) Where the Revenue Commissioners are satisfied that a person has been doubly assessed, they may also cancel the second assessment.

(3) If tax was paid on both assessments, the amount overpaid is to be repaid notwithstanding the general time limit for making a claim for a repayment of tax set out in section 865.

Relevant Date: Finance Act 2019