Taxes Consolidation Act 1997 section 959N

Exclusion from obligation to deliver a return

Section 959N allows a Revenue officer to exclude a person from the requirement to file a self-assessment return, by written notice, while preserving the obligation to return chargeable gains where capital gains tax applies.

• A Revenue officer may issue a written notice excluding a person from the self-assessment return filing obligation.
• The exclusion applies for the chargeable period or periods stated in the notice, or until a specified event occurs.
• The exclusion does not remove the person's obligation to file a return of chargeable gains if they are chargeable to capital gains tax.
• The notice must be in writing and must specify the period of effect or the triggering event that ends the exclusion.