Taxes Consolidation Act 1997 section 959Q

Miscellaneous (Chapter 3)

Section 959Q clarifies that the obligation to file a self-assessment return under this Chapter is not affected by notices issued under other tax provisions, and allows the Collector-General to designate and publish an address for the delivery of returns.

• Notices issued under other specified tax provisions do not affect or replace the obligation to file a return under this Chapter.
• Receiving such a notice does not relieve a person of the requirement to prepare and deliver a self-assessment return.
• A notice given by a chargeable person under section 876 does not remove the obligation to file a return under this Chapter.
• The Collector-General may designate an address for the delivery of returns and must publish that address in Iris Oifigiúil as soon as practicable.