Taxes Consolidation Act 1997 section 959AD

Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect

Section 959AD allows Revenue to make or amend assessments at any time where a Revenue officer has reasonable grounds for believing that fraud or neglect has occurred in relation to tax due for a chargeable period.

• Neglect is defined as a failure to give notice, make a return or statement, or produce any document or information required under the Acts.
• A person is not treated as having failed to do something if they did it within any further time allowed by Revenue, or without unreasonable delay after a reasonable excuse had ceased.
• Where fraud or neglect is suspected, a Revenue officer may make a Revenue assessment at any time, regardless of the normal time limits for assessments.
• The assessment is made for the amount that, in the officer's best judgement, ought to be charged, and the officer may also amend a Revenue assessment or self assessment as necessary.