Taxes Consolidation Act 1997 section 531AR

Estimation of universal social charge due

Section 531AR applies Revenue's powers to estimate unpaid PAYE income tax to the universal social charge (USC).

• The section extends the operation of sections 990 and 990A to USC, so that they apply in the same way as they do to income tax.
• Section 990 allows Revenue to raise an assessment of tax due for an income tax month where an employer has not made the required return or payment.
• Section 990A permits Revenue to generate such assessments by electronic, photographic or other process.
• The effect is that Revenue can estimate and assess unpaid USC using the same mechanisms available for PAYE income tax.