Taxes Consolidation Act 1997 section 925

Section 925 provides for additional assessments where salary, fees or emoluments increase after an assessment has been made, and for adjustment and repayment where an assessment exceeds the amount actually received.

• Where a person becomes entitled to additional salary, fees or emoluments after an income tax assessment has already been made for the year, one or more additional assessments must be raised until the full amount has been charged to tax.
• The additional assessments continue until all salary, fees and emoluments for the year have been brought into the charge to income tax.
• Where a person proves to the inspector that the assessment exceeds the actual salary, fees or emoluments received for the year, the assessment must be adjusted downward.
• Any tax overpaid as a result of such an adjustment is to be repaid to the person.