Taxes Consolidation Act 1997 section 869

Delivery, service and evidence of notices and forms

Section 869 sets out the rules for how Revenue may deliver, serve and prove notices, forms and other documents on persons under the Tax Acts and the Capital Gains Tax Acts.

• Notices may be delivered to a company at its registered office or place of business, or to an individual at their last known address, place of business or place of employment, including by post.
• A notice required to be signed by the Revenue Commissioners may instead be signed by an authorised Revenue officer and is equally valid.
• In court proceedings, Revenue may produce a copy of a notice (or a reproduction from electronic, photographic or other records) as prima facie evidence, without needing to prove the signatory's authority or official position.
• Since Finance Act 2025, Revenue may also serve section 879 income tax return notices electronically through MyAccount, provided the individual has agreed in writing to receive notices at a specified email address and the system records that the message was sent.