Taxes Consolidation Act 1997 section 959G

Transmission to Collector-General of particulars of sums to be collected

Section 959G requires Revenue to transmit details of tax assessments to the Collector-General for collection, and confirms that electronic transmission satisfies this requirement.

• "Tax" and "assessment" carry their broad Chapter 1A definitions, covering not only tax itself but also interest, surcharges, penalties, and items such as estimated, VAT and RCT assessments.
• Once assessments have been made, a Revenue officer must send the particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B.
• Entering assessment details into an electronic record that the Collector-General or nominated officer can access by electronic means is treated as valid transmission.
• The section effectively authorises a paperless collection process, removing any requirement for physical delivery of assessment particulars.