959I Obligation to make a return

Summary

This section provides that every chargeable person must submit a return for an accounting period or tax year by the return filing date for the period or year involved.

Details

Every chargeable person, as defined, must file a tax return, as prescribed, with the Collector General for a chargeable period, as defined, by the due date, as defined.

The tax return may include items relating to gifts and inheritance tax.

When a person files their tax return, they shall be deemed to have done so on foot of a request under sections 877, 879, 880 or 884.

A person must file their tax return regardless of whether or not they have received a notice under sections 877, 879, 880 or 884.

A person does not have to file their tax return earlier than the due date, as defined.

Relevant Date: Finance Act 2021