Taxes Consolidation Act 1997 section 817K

Supplemental information

Section 817K empowers Revenue to require additional information or documents where a person has not fully complied with the mandatory disclosure obligations for disclosable transactions.

• Revenue may issue a written notice requiring missing specified information where they have reasonable grounds for believing that a disclosure was incomplete.
• Revenue may also require further information or documents relating to a disclosable transaction in support of, or in explanation of, the specified information already provided.
• A person who receives a notice must comply within the period stated in the notice, which must be not less than 21 days from the date of the notice.
• Revenue may agree a longer compliance period than that stated in the notice.