531AH Making and amending of assessments by Revenue Commissioners

(1) The Revenue Commissioners may make an assessment or an amending assessment on an individual who they have reason to believe is chargeable to domicile levy on the basis that the individual is a relevant individual where a return has not been delivered to them or they are dissatisfied with the return delivered to them.

(2) The Revenue Commissioners can withdraw an assessment made by them and make an assessment of the amount of domicile levy payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to them within 30 days after the date of the assessment made by them.

Relevant Date: Finance Act 2021