Taxes Consolidation Act 1997 section 959W

Making of self assessment in accordance with return

Section 959W establishes that all self assessments must be based on the particulars contained in the relevant tax return, and confirms that Revenue retains the power to raise its own assessment or amend a self assessment.

• A self assessment made by a chargeable person must be based on the particulars in their return for the chargeable period
• An amended self assessment must reflect the particulars in the return as amended by the chargeable person
• A self assessment made by a Revenue officer on behalf of a chargeable person must also be based on the particulars in that person's return
• Revenue may raise its own assessment, which displaces any earlier self assessment, and may also amend a self assessment