Taxes Consolidation Act 1997 section 111AAK

UTPR return and self-assessment

Section 111AAK sets out the obligation on a relevant UTPR entity to file a UTPR return and self-assessment with Revenue, including the required contents of that return and the ability to amend it.

• A relevant UTPR entity must prepare and file a full and true UTPR return with Revenue in the prescribed form by the specified return date for each fiscal year.
• The UTPR return must include a UTPR self-assessment, a declaration that the return is full and true, and any additional information Revenue may reasonably require as set out in the prescribed form.
• The return and self-assessment may be amended in accordance with the procedures under section 959V, as applied for the purposes of Part 4A.
• The filing requirements mirror standard self-assessment obligations, ensuring that UTPR entities are subject to the same administrative discipline as other taxpayers.