Revenue Note for Guidance
This section provides that no appeal lies against a Revenue assessment until the chargeable person involved has submitted a return and paid the tax (including interest and collection costs, if applicable) which is, or would be due, under a self assessment based on the particulars in the return. These requirements must be satisfied within the normal time limits for lodging an appeal.
No appeal may be made against a Revenue assessment until a return is filed and any tax due paid.
Revenue shall refuse an appeal where the return is not filed or the tax paid within the timeframe set out for bringing an appeal against the assessment.
Tax, for the purposes of this section, includes any interest which might be due under section 1080 (interest on late payment) as well as any costs which might be incurred, charged or levied in collecting the tax.
This section applies to Revenue assessments and to assessments amended by Revenue.
Relevant Date: Finance Act 2019