Revenue has updated its guidance on Full Self-Assessment: time limits for making enquiries and making or amending assessments outlining that an amended assessment can be raised outside the four-year period where a return does not contain full and true disclosure of all material facts.
The updated guidance also reflects the Finance Act 2025 amendment which allows a Revenue officer to make or amend an assessment outside the normal four-year period to give effect to a Mutual Agreement Procedure (MAP) reached under a limited scope treaty. References to obsolete section 959Z(5)-(8) inclusive have been removed from the guidance.
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