Taxes Consolidation Act 1997 section 959B

Supplemental interpretation provisions

Section 959B provides supplemental rules on the meaning of "chargeable person" for self-assessment purposes, clarifies that references to assessments in the Acts include self assessments, and addresses obligations arising where a person acts in more than one capacity.

• Individuals whose income is fully taxed through PAYE, or whose non-PAYE income does not exceed €5,000 and is dealt with through tax credits or DIRT, are generally excluded from being chargeable persons.
• The exclusion does not apply to company directors or their jointly assessed spouses or civil partners, unless the company has been effectively dormant for the preceding three years.
• References elsewhere in the Acts to a person being assessed to tax, or charged to tax by an assessment, include references to self assessments and amended self assessments.
• Where a person has self-assessment obligations in more than one capacity, the discharge of an obligation in one capacity does not release the person from obligations arising in another capacity.