Taxes Consolidation Act 1997 section 960G

Duty of taxpayer to identify liability against which payment to be set, etc.

Section 960G requires a taxpayer making a payment of tax to identify which tax liability the payment is intended to settle, and sets out how Revenue will treat payments where identification is unclear or absent.

• A person making a tax payment must specify which liability the payment is to be set against.
• Where a payment is accompanied by a pay slip, tax return, demand or other Revenue document, it is treated as relating to the tax referred to in that document, unless a contrary intention is clearly indicated.
• The document-matching rule in subsection (2) takes priority over the general identification requirement in subsection (1).
• Where Revenue cannot reasonably determine from accompanying instructions which liability the payment relates to, Revenue may set the payment against any liability due by that person under the tax Acts.