Taxes Consolidation Act 1997 section 918

Making of assessments under Schedules C, D, E and F

Section 918 was deleted by Finance Act 2012 section 129(2). It set out who was responsible for making income tax assessments and how those assessments were to be notified to the taxpayer.

• Assessments under Schedules D, E and F were made by an inspector of taxes or a Revenue officer, with certain exceptions for foreign dividends and specific statutory offices
• The inspector was required to send a notice of assessment to the taxpayer, stating the amount assessed and the time limit for lodging an appeal
• Assessments that fell to be made by the Revenue Commissioners under Schedule C or D could be delegated to an authorised Revenue officer
• Where a taxpayer had two or more sources of Schedule D Case IV income from premium, lease assignment or land reconveyance charges, those sources could be combined into a single assessment