Taxes Consolidation Act 1997 section 531AF

Delivery of returns

Section 531AF sets out the requirements for filing returns and making payments in respect of the domicile levy.

• A relevant individual must file a domicile levy return and pay the levy on or before 31 October in the year following the valuation date (31 December).
• Where Revenue have reason to believe an individual is liable to the domicile levy, they may issue a written notice requiring delivery of a return and payment within 30 days.
• The return must be made on the official Revenue form and signed by the relevant individual.
• The return must include a declaration that it is, to the best of the individual's knowledge, information and belief, correct and complete.