Taxes Consolidation Act 1997 Schedule 28

Statements, lists and declarations

Schedule 28 sets out the information to be included in statements of income, declarations and lists required under various sections of the Taxes Consolidation Act, 1997.

• Rules 1 to 5 prescribe the content of returns for different categories of income chargeable under Schedules D and E, including trade profits, uncertain income, foreign‑source income, residual gains, and employment income.
• Rule 6 requires a general declaration of truth and completeness to accompany every return of profits or gains under Schedules D or E.
• Rule 7 requires persons who pay, receive or hold income on behalf of others to deliver lists identifying those persons and the amounts involved, together with declarations as to who is chargeable.
• Rule 8 sets out the declarations and statements to be delivered when claiming any allowance or deduction, including details of income, annual payments, and tax entitlements.