Revenue has updated its guidance on Expression of Doubt (Full Self-Assessment ) IT/CT/CGT with an additional section outlining that in cases where a taxpayer has made a genuine expression of doubt, the extended tax due date applies to the matter on which doubt has been expressed. A Finance Act 2025 change provides that the due date for the payment of tax is to be determined in isolation on a second or subsequent amendment of the assessment.
The means that where an assessment is amended for the first time after a genuine expression of doubt and that assessment is subsequently amended again for whatever reason, the tax due and payable will not benefit from the extended due date for payment under 949AU(2) TCA 1997 and instead reverts to the original due date. Interest and penalties, where applicable, will also be applied from the original due date.
Section four now incorporates material previously contained in a footnote, explaining that expressions of doubt are not available where a chargeable person is unsure of an individual’s employed or self‑employed status.
LOADING...