Taxes Consolidation Act 1997 section 863

Loss, destruction or damage of assessments and other documents

Section 863 deals with the powers of Revenue where assessments, returns or other documents relating to income tax, corporation tax or capital gains tax have been lost, destroyed or damaged.

• Where an original assessment, return or other document has been lost, destroyed or damaged beyond use, Revenue may redo any act or thing as if the original had never existed.
• A fresh assessment may be raised, or a fresh return requested, notwithstanding any statutory restriction that might otherwise prevent this.
• All acts done under this power are as valid and effective as if the original assessment had not been made or the return had not been furnished.
• Where a taxpayer can prove that the relevant tax has already been paid, credit must be given either by reducing the new charge or by repayment.