959P Expression of doubt.

(1) In this section—

“law” means one or more provisions of the Acts;

“letter of expression of doubt”, in relation to a matter, means a communication by written or electronic means, as appropriate, which—

(a) sets out full details of the facts and circumstances of the matter,

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(b) specifies the doubt and the law giving rise to the doubt,

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(b) specifies the doubt, the basis for the doubt and the law giving rise to the doubt,

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(c) identifies the amount of tax in doubt in respect of the chargeable period to which the expression of doubt relates,

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(d) is accompanied by supporting documentation as relevant, and

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d) lists or identifies the supporting documentation that is being submitted to the appropriate inspector in relation to the matter, and

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(e) is clearly identified as a letter of expression of doubt for the purposes of this section,

and reference to “an expression of doubt” shall be construed accordingly.

(2) Where a chargeable person is in doubt as to the correct application of the law to any matter to be contained in a return required for a chargeable period by this Chapter, which could—

(a) give rise to a liability to tax by that person, or

(b) affect that person’s liability to tax or entitlement to an allowance, deduction, relief or tax credit,

then, the chargeable person may—

(i) prepare the return for the chargeable period to the best of that person’s belief as to the correct application of the law to the matter, and deliver the return to the Collector-General, ^[4]>and^<[4]

(ii) include a letter of expression of doubt with the ^[5]>return.^<[5][5]>return, and^<[5]

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(iii) submit supporting documentation to the appropriate inspector in relation to the matter.

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(3) This section applies only if the return referred to in subsection (2) is delivered to the Collector-General on or before the specified return date for the chargeable period involved.

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(3) This section applies only if—

(a) the return referred to in subsection (2) is delivered to the Collector-General, and

(b) the documentation referred to in paragraph (iii) of that subsection is delivered to the appropriate inspector,

on or before the specified return date for the chargeable period involved.

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(3A) (a) The documentation referred to in subsection (3)(b) shall be delivered by electronic means where the return referred to in subsection (2) is delivered by electronic means.

(b) The electronic means by which the documentation referred to in subsection (3)(b) shall be delivered shall be such electronic means as may be specified by the Revenue Commissioners for that purpose.

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(4) Where a return is delivered in accordance with subsection (2), a self assessment shall, where required under section 959R, be included in the return by reference to the particulars included in the return.

(5) Subject to subsection (6), where a letter of expression of doubt is included with a return delivered by a chargeable person to the Collector-General for a chargeable period—

(a) that person shall be treated as making a full and true disclosure with regard to the matter involved, and

(b) any additional tax arising from the amendment of an assessment for the chargeable period by a Revenue officer to give effect to the correct application of the law to that matter shall be due and payable in accordance with section 959AU(2).

(6) Subsection (5) does not apply where a Revenue officer does not accept as genuine an expression of doubt in respect of the application of the law to a matter, and an expression of doubt shall not be accepted as genuine in particular where—

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(a) the Revenue Commissioners have issued general guidelines concerning the application of the law in similar circumstances,

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(b) the officer is of the opinion that the matter is otherwise sufficiently free from doubt as not to warrant an expression of doubt, or

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(b) the officer is of the opinion, having regard to any guidelines published by the Revenue Commissioners on the application of the law in similar circumstances and to any relevant supporting documentation delivered to the appropriate inspector in relation to the matter in accordance with subsections (2) and (3), that the matter is sufficiently free from doubt as not to warrant an expression of doubt, or

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(c) the officer is of the opinion that the chargeable person was acting with a view to the evasion or avoidance of tax.

(7) Where a Revenue officer does not accept an expression of doubt as genuine, he or she shall notify the chargeable person accordingly and any additional tax arising from the amendment of an assessment for the chargeable period by a Revenue officer to give effect to the correct application of the law to the matter involved shall be due and payable in accordance with section 959AU(1).

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(8) Where a chargeable person is aggrieved by a decision of a Revenue officer that the person’s expression of doubt is not genuine, the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864.

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(8) A person aggrieved by a Revenue officer's decision that the person's expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.

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