959Z Right of Revenue officer to make enquiries

Summary

This section provides a general right for a Revenue officer to make enquiries. Subject to certain exceptions, this right carries a 4-year time limit linked to the chargeable period in which the return is delivered. The exceptions are where any of the circumstances in section 959AC(2) apply (for example, where a Revenue officer has reasonable grounds for believing that a return does not contain a full and true disclosure) or, under section 959AD(3), where a Revenue officer has reasonable grounds for believing that there is fraud or neglect involved in relation to tax due for the chargeable period.

Details

Having regard to the powers vested in Revenue, Revenue may make enquiries to determine whether or not a person is chargeable to tax, whether they are a chargeable person, the amount of income, profits or gains on which they are chargeable or a person’s entitlement to reliefs, credits or deductions.

Revenue may make any enquiries necessary to enable them determine the accuracy of returns and statements upon which Revenue assessments or amended self-assessments are based under section 959Y.

Except in the case of suspected fraud or neglect (section 959AD) or where a person has not delivered a full and true return (section 959AC(2)) Revenue may make enquiries under this section within 4 years of the end of the chargeable period in which the return was filed.

A chargeable person can appeal to the Appeal Commissioners if they believe that Revenue is making an enquiry outside of the allowable timeframe. Such enquiries will be suspended pending the appeal.

Nothing in this section affects the operation of section 811 or 811A.

Relevant Date: Finance Act 2019