Taxes Consolidation Act 1997 section 959Z

Right of Revenue officer to make enquiries

Section 959Z gives Revenue officers a general right to make enquiries into a person's tax affairs, subject to a four-year time limit and certain exceptions where fraud, neglect or incomplete returns are suspected.

• A Revenue officer may make any enquiries necessary to establish whether a person is chargeable to tax, the amount on which they are chargeable, or their entitlement to allowances, deductions, reliefs or credits
• Revenue's acceptance of self-assessment details or amendment of an assessment does not prevent further investigation into the accuracy of those details
• Enquiries must generally be made within four years of the end of the chargeable period in which the return was delivered
• The four-year time limit does not apply where there has been no full and true disclosure, or where Revenue has reasonable grounds to believe fraud or neglect is involved