Taxes Consolidation Act 1997 section 879

Returns of income

Section 879 empowers an inspector to require an individual to file a return of income for a year of assessment, and sets out the rules for computing the income to be included in that return.

• An inspector may by notice require an individual to prepare and deliver a return showing all sources of income, the amount from each source, and any other information required by the prescribed form
• Revenue must design the return form so that, as far as possible, no individual needs to complete more than one annual return covering all sources of income
• Income from each source is computed under the Income Tax Acts, with trade or profession profits based on a 12-month accounting period ending within the tax year (scaled to 74% for the short tax year 2001)
• A return voluntarily filed on the prescribed form is deemed to have been made at the inspector's request, removing the need to prove a formal notice was issued in any penalty proceedings