Taxes Consolidation Act 1997 section 959AG

Chargeable persons: no appeal against self assessment

Section 959AG provides that no appeal may be made against a self assessment or against any amount specified in such an assessment.

• A self assessment made under sections 959R, 959T or 959U cannot be appealed.
• A self assessment that has been amended under section 959V cannot be appealed.
• No appeal may be made against the amount of any income, profits, gains or chargeable gains specified in a self assessment.
• No appeal may be made against the amount of any allowance, deduction, relief or tax credit specified in a self assessment.