Taxes Consolidation Act 1997 section 959AC

Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc

Section 959AC empowers Revenue officers to make or amend assessments on chargeable persons at any time where returns are missing, insufficient, or believed to be incomplete.

• Revenue may raise an assessment at any time if a return has not been filed, is considered insufficient based on information received, or is believed not to contain a full and true disclosure of all material facts
• The normal four-year time limit for raising assessments does not apply in these circumstances
• Where an assessment is raised due to failure to file a return, only the amount of tax payable need be stated in the notice of assessment
• Revenue may also amend an existing Revenue assessment or self assessment at any time in the same circumstances