959E Notice of assessment by Revenue officer

Summary

This section contains the rules in relation to the issue of notices of assessment by Revenue officers. Notice may be given in writing or by electronic means. The section provides that the notice must contain certain elements and that it may contain other additional elements. Where an assessment relates to tax chargeable under more that one tax (e.g. tax and USC) or where it includes other amounts (e.g. PRSI) chargeable as income tax, the notice must identify these amounts separately.

Details

Revenue must notify a chargeable person if they have raised either a Revenue assessment or a self assessment (under section 959U) on that person.

Such notice can either be given in writing or electronically.

Where an authorised person files a return and self assessment on behalf of a chargeable person (under section 959L), then Revenue shall give a copy of the assessment to notify the authorised person.

Except where it relates to assessments raised under section 959AC, in addition to the contents of a self assessment (under section 959C) this notice of assessment must also include the name of the Revenue officer making the assessment and the time allowed for giving a notice of appeal against the assessment.

If a Revenue assessment relates to more than one tax, then it must identify the amount of each tax chargeable.

Subsection (6) outlines other items which may be included on the assessment, including calculations, the Cases or Schedules under which tax is assessed etc.

Relevant Date: Finance Act 2021