959S Option for self assessment to be made by Revenue

Summary

This section provides that an individual filing a paper return does not have to include a self assessment with a return for a tax year if it is filed by 31 August in the following tax year. If the return is filed by that date, a Revenue officer is required to make the self assessment under section 959U.

Details

Where an individual files their paper tax return for either income tax or CGT before 31 August, they do not have to fill out the self assessment.

Instead, Revenue will fill out the self assessment for the individual based on the figures in their return.

This section cannot apply to mandatory e-filers (refer to section 917EA).

Where the individual is a spouse or civil partner who has opted to be taxed under separate assessment, then Revenue cannot complete the self-assessment under this section until the other partner files his or her tax return.

Relevant Date: Finance Act 2021