Taxes Consolidation Act 1997 section 959C

Making of assessments: general rules

Section 959C sets out the general rules governing how Revenue assessments are made, what they must contain, and the scope of tax they may cover.

• Any assessment made by Revenue that is not a self assessment is known as a "Revenue assessment" and must be made by a Revenue officer
• An assessment relates to a single person for a single chargeable period and must include all tax chargeable under the relevant Act for that period
• The assessment must show the income or gains, the tax chargeable, the tax payable, and the balance due or overpaid after accounting for payments already made
• An assessment may cover more than one tax (for example, income tax and USC) and must include any surcharge due for late filing under section 1084