Taxes Consolidation Act 1997 section 531AH

Making and amending of assessments by Revenue Commissioners

Section 531AH enables Revenue to make or amend a domicile levy assessment where a return has not been filed on time or where Revenue are dissatisfied with a return that has been filed.

• Revenue may make an assessment or an amending assessment on an individual they believe is chargeable to the domicile levy, where the return has not been filed by 31 October in the year following the valuation date or where Revenue are dissatisfied with a return that has been filed.
• Revenue may withdraw their assessment and replace it with one based on a return delivered within 30 days of the original assessment, provided the return represents reasonable compliance with their requirements.
• A person aggrieved by an assessment or an amended assessment may appeal to the Appeal Commissioners within 30 days of the date of the notice of assessment.
• The appeal must be made in accordance with section 949I.