Taxes Consolidation Act 1997 section 959X

Penalty for failure to make or amend self assessment

Section 959X imposes fixed penalties on a person who fails to include a self assessment with a tax return or who fails to amend a self assessment when required to do so.

• A person who is required to include a self assessment in a return but fails to do so is liable to a penalty of €250.
• A person who is required to amend a self assessment in an amended return but fails to do so is liable to a penalty of €100.
• The penalties are fixed amounts and apply regardless of the tax at stake.
• These penalties are separate from any other penalties or interest that may arise from late or incorrect filing.