Taxes Consolidation Act 1997 section 959O

Failure to deliver a return

Section 959O provides that penalties and enforcement measures apply where a chargeable person fails to deliver a self-assessment tax return, even if no formal notice to file was issued by Revenue.

• Penalties for failure to file apply automatically to chargeable persons on the specified return date, whether or not Revenue has issued a formal notice requiring the return.
• A Revenue officer's certificate confirming that a person is a chargeable person and that no return was received by the filing deadline is accepted as evidence in proceedings unless disproved.
• Such a certificate can be presented in court without separate proof of the officer's signature or authority.
• The penalty provisions in sections 1052 and 1054 apply to any failure to deliver a return under the self-assessment chapter.