Revenue Note for Guidance

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Revenue Note for Guidance

959N Exclusion from obligation to deliver a return


This section provides that a Revenue officer may exclude a person from the requirement to submit a return. A notice given under this section does not affect the obligation to submit a return where a person has a liability to capital gains tax.


Revenue may exclude a person, by notice in writing, from the obligation to file a tax return.

Such an exclusion remains in force until such chargeable period or the happening of an event, specified in the notice.

If a person receives a notice under this section and is also chargeable to capital gains tax, the exclusion does not affect their obligation to submit a return in that respect.

Relevant Date: Finance Act 2020