922 Assessment in absence of return

(1) In this section “information” includes information received from a member of the Garda Síochána..

(2) If an inspector does not receive a statement from a person liable to be charged to income tax, the inspector must, to the best of his/her information and judgement, make an assessment on the person on the amount in respect of which the person ought to be charged under Schedule E. This rule is subject to section 997 which provides that, in general, assessments under Schedule E need not be made on persons taxed under PAYE.

(3) If an inspector does not receive a statement from a person in respect of income tax under Schedule D or F, or the inspector is not satisfied with a statement which has been made or has received information as to the insufficiency of such a statement, the inspector must, to the best of his/her judgement, make an assessment on the person on the amount which ought to be charged on the person.

Relevant Date: Finance Act 2021