Taxes Consolidation Act 1997 section 959S

Option for self assessment to be made by Revenue

Section 959S allows an individual who files a paper income tax or capital gains tax return by a specified deadline to have Revenue make the self assessment on their behalf, rather than completing it themselves.

• An individual filing a paper return by 31 August following the tax year is not required to include a self assessment with the return.
• Where the return is filed by that date, a Revenue officer will make the self assessment on the individual's behalf.
• This option is not available to individuals who are required to file their returns electronically.
• Where spouses or civil partners are separately assessed, Revenue cannot make the self assessment until both have filed their returns.