Taxes Consolidation Act 1997 section 531AI

Right of Revenue Commissioners to make enquiries and amend assessments

Section 531AI gives Revenue the power to enquire into a domicile levy return in the same way as it can enquire into an income tax self-assessment return.

• Section 959Z (income tax enquiry powers) applies with any necessary modifications for the purposes of the domicile levy.
• Revenue has all the powers an inspector would have under section 959Z to make enquiries and take actions to verify the accuracy of any statement or particular in a domicile levy return.
• These powers extend to making, amending or further amending an assessment on an individual in relation to the domicile levy.
• Except where fraud or negligence is suspected, an inspector may not enquire into details on a self-assessment return if more than four years have passed since the end of the chargeable period in which the return was filed.