Taxes Consolidation Act 1997 section 959I

Obligation to make a return

Section 959I sets out the obligation on every chargeable person to prepare and file a self-assessment return with the Collector-General by the specified return date for each chargeable period.

• Every chargeable person must file a return in the prescribed form with the Collector-General on or before the specified return date for the chargeable period, and the return may include matters relating to gift tax and inheritance tax.
• A chargeable person must file the return regardless of whether a notice or request to do so has been received from Revenue, and cannot be required to file earlier than the specified return date.
• A return delivered to the Collector-General is treated as though it had been formally requested by notice under the relevant statutory provisions (sections 877, 879, 880 or 884), meaning the same compliance and penalty rules apply.
• Filing a return after the specified return date does not automatically prevent the chargeable person from claiming allowances, deductions or reliefs in that return, unless another specific provision in the Acts expressly bars claims made after a particular deadline.