Taxes Consolidation Act 1997 section 959AH

Chargeable persons: requirements to submit return and pay tax

Section 959AH sets out the conditions that must be met before a chargeable person can appeal a Revenue assessment, requiring both the filing of a return and the payment of the relevant tax.

• No appeal against a Revenue assessment may be made until the chargeable person has delivered the required return and paid the tax due under a self assessment based on the particulars in that return.
• Where the assessment was raised because no return was filed, the return must first be delivered before any appeal can proceed.
• The tax that must be paid includes any interest on late payment under section 1080 and any costs or charges incurred in collecting the tax.
• These requirements apply equally to original Revenue assessments and to assessments that have been amended by a Revenue officer.