Taxes Consolidation Act 1997 section 899

Inspector's right to make enquiries

Section 899 gives a Revenue inspector the authority to make enquiries and take action to verify the accuracy of returns, lists, statements or particulars submitted under various third-party reporting obligations.

• An inspector may make whatever enquiries or take whatever action he or she considers necessary to check the accuracy of information delivered under specified reporting provisions.
• The specified provisions cover returns by property agents, certain public bodies paying rent, payers of fees or commissions, and persons receiving income on behalf of others.
• They also cover returns relating to interest paid or credited without deduction of tax, nominee holders of securities, and intermediaries involved with foreign bank accounts or offshore funds.
• The inspector's powers extend to all forms of information delivered under these provisions, whether returns, lists, statements or other particulars.