Taxes Consolidation Act 1997 section 861

Documents to be in accordance with form prescribed by Revenue Commissioners

Section 861 requires that all official tax documents and returns are in the form prescribed by the Revenue Commissioners.

• All documents used in assessing, charging, collecting and levying income tax, corporation tax or capital gains tax must follow Revenue-prescribed forms.
• A document in the prescribed form, supplied or approved by the Revenue Commissioners, is valid and effectual.
• "Return" is broadly defined to include any statement, declaration or list.
• All returns under the Tax Acts and Capital Gains Tax Acts must be made in the form prescribed by the Revenue Commissioners.