959U Self assessment by Revenue officer in relation to chargeable person

Summary

This section provides that a Revenue officer must make a self assessment on behalf of an individual who delivers a return by 31 August in accordance with section 959S. A Revenue officer may also choose to do a self assessment in other circumstances where a person does not include a self-assessment with a tax return.

Details

Where a chargeable person, or their agent (under section 959T), files the tax return but has not completed the self assessment, either because they have filed by 31 August and are within section 959S or otherwise, then Revenue shall complete the self assessment on their behalf, subject to the 4 year time limit set out in section 959AA(1)..

If an assessment is raised under this section, then Revenue must give notice of the assessment to the chargeable person, in accordance with section 959E.

An assessment under this section is a self assessment for the purposes of the Acts.

Relevant Date: Finance Act 2019