959X Penalty for failure to make or amend self assessment

Summary

This section provides for a fixed penalty of €250 where a person fails, where required, to include a self assessment with a return and of €100 where a person does not amend a self assessment where required.

Details

Where a person files their tax return, but does not complete the self assessment (other than in cases where section 959S applies) then a fixed penalty of €250 applies.

Where a person amends their tax return, under section 959V, but does not amend the self assessment then a fixed penalty of €100 applies.

Relevant Date: Finance Act 2021