Taxes Consolidation Act 1997 section 959U

Self assessment by Revenue officer in relation to chargeable person

Section 959U allows a Revenue officer to make a self assessment on behalf of a chargeable person who delivers a return without including one.

• Where a return is filed without a self assessment, Revenue must make one if the return was filed by 31 August, and may do so in any other case
• Revenue must issue a notice of assessment to the chargeable person once the assessment is made
• Any self assessment made by Revenue under this section is treated as if the chargeable person had made it themselves
• The power to make the assessment is subject to the four-year time limit for raising assessments