Taxes Consolidation Act 1997 section 922

Assessment in absence of return

Section 922 provided for the making of income tax assessments by an inspector where a person failed to deliver a return or statement of income, or where the inspector was not satisfied with a return that had been made. This section was deleted by Finance Act 2012.

• Where an employee failed to file a return, or filed an unsatisfactory return, the inspector was required to make a Schedule E assessment to the best of his or her judgment.
• No Schedule E assessment was required where the employee was already taxed under the PAYE system.
• Where a person chargeable under Schedule D or F failed to file a statement, or filed an insufficient one, the inspector was required to assess to the best of his or her judgment.
• The term "information" in this context included information received from a member of the Garda Síochána.