Part 6 Assessment


Income tax regulations 2001 part 6.

35 Assessment of emoluments

(1) Nothing in these Regulations shall prevent an assessment under Schedule E being made on a person in respect of his or her emoluments (income assessed to tax) for any year.

(2) Any assessments on an employee in respect of emoluments may be made in any income tax district or branch and shall be valid notwithstanding that the employee was not in that district or branch, or in the State, during the year in which the assessment was made.

(3) All the emoluments of an employee may be included in one assessment.


Finance Act 2019 section 74 (5).

36 Return of certain emoluments by employer

The inspector may give notice to the employer requiring the employer to send a return of any emoluments paid by the employer to or on behalf of any employee for any year, being emoluments which are not paid to or on behalf of the employee until after the end of that year, and any such return shall be sent to the inspector within the time limited in the notice.

37 Notification of liability

The inspector may, in any case where he or she does not propose to make an assessment on an employee with respect to whom tax was deducted during a year, send to the employee, as soon as possible after the end of the year, a statement of his or her liability for the year and showing how it is proposed to deal with any overpayment or underpayment of tax.


Income Tax (Employments) Regulations 2008 (S.I. 592/2008) reg 3(l).

38 Objections and appeals against assessment

The provisions of Part 40 of the Act shall, with any necessary modifications, apply in relation to an appeal by an employee against an assessment of emoluments.

39 Recovery of underpayments

(1) If the tax payable under the assessment exceeds the total net tax deducted from the employee’s emoluments during the year, the inspector, instead of taking the excess into account in determining the appropriate amount of tax credits and standard rate cut-off point for a subsequent year, may require the employee to remit it to the Collector-General, and, where the inspector so requires, the employee shall remit the excess accordingly on demand made by the Collector-General.

(2) For the purposes of determining the amount of any such excess, any necessary adjustment shall be made to the total net tax in respect of any tax overpaid or remaining unpaid for any year.

40 Recovery of tax from employee

(1) Any tax which is to be remitted to the Collector-General by any employee may be recovered in the manner provided by the Income Tax Acts.

(2) Any tax which is to be remitted to the Collector-General under paragraph (1) of Regulation 39, shall be remitted within 14 days of the date on which the Collector-General first makes application therefor.