Taxes Consolidation Act 1997 section 959AF

Appeals in relation to assessments

Section 959AF sets out the right of a person aggrieved by an assessment or amended assessment to appeal to the Appeal Commissioners, the time limit for doing so, and the restrictions that apply to appeals against late filing surcharges.

• A person aggrieved by an assessment or amended assessment may appeal to the Appeal Commissioners within 30 days of the date of the notice of assessment.
• An appeal against a late filing surcharge under section 1084(2) is permitted only on limited grounds, such as a dispute over the information in the return or the date of delivery.
• Where the person considers Revenue was precluded from making or amending the assessment by the time-limit provisions, those grounds may be stated in the notice of appeal.
• If no appeal is made within 30 days, the assessment becomes final and conclusive.