Taxes Consolidation Act 1997 section 959R

Inclusion of self assessment in return

Section 959R requires every tax return to include a self assessment by the chargeable person and sets out the details that must be included in that self assessment.

• Every return must include a self assessment showing income, tax chargeable, tax payable and the balance due or overpaid
• Where tax is due under more than one Act, each amount must be separately identified, along with any late filing surcharge
• A taxpayer who files via ROS and relies on the ROS indicative calculation is protected from interest and penalties if that calculation proves incorrect
• The taxpayer must retain an electronic or printed copy of the ROS indicative calculation and produce it on request to a Revenue officer