Taxes Consolidation Act 1997 section 959AI

Chargeable persons and other persons: no appeal against agreed amounts

Section 959AI prevents a person from appealing an assessment where the figures in it were either taken directly from the person's own return or were agreed in advance with Revenue.

• No appeal may be made against the amount of income, profits, gains, allowances, deductions, reliefs or tax credits in an assessment or amended assessment in either of two circumstances.
• The first circumstance is where a Revenue officer made the assessment by accepting the figures stated in the person's own return without any alteration or departure.
• The second circumstance is where the amounts were agreed between the Revenue officer and the person (or an authorised representative) before the assessment or amended assessment was made.
• The restriction applies to all chargeable periods and covers both income tax and capital gains tax assessments.