Taxes Consolidation Act, 1997 (Number 39 of 1997)
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959V Amendment by chargeable person of return and of self assessment in return.
(1) Subject to the provisions of this section, a chargeable person may, by notice to the Revenue Commissioners, amend the return delivered [2]>by him or her<[2][2]>by that person<[2] for a chargeable period.
(2) Where a return is amended in accordance with subsection (1), the chargeable person shall as part of that notice amend the self assessment for the chargeable period at the same time.
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(2A) A return and self assessment may be amended under this section only where such an amendment—
(a) arises from an allowance, credit, deduction or relief due under the Acts,
(b) is necessary to correct either an error or a mistake, or
(c) is necessary to comply with any other provision of the Acts,
and notice of an amendment under this section shall specify which of paragraphs (a), (b) and (c) applies.
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(3) Subject to subsection (4), notice under this section shall be given in writing to a Revenue officer in the Revenue office dealing with the tax affairs of the chargeable person.
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(4) Notice under this section may be given by electronic means where the facility to give notice by electronic means is made available by the Revenue Commissioners.
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(4) (a) Notice under this section in relation to the amendment of a return and a self assessment shall be given by electronic means where the return was delivered by electronic means.
(b) The electronic means by which notice under this section shall be given shall be such electronic means as may be specified by the Revenue Commissioners for that purpose.
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(c) This subsection shall not apply to an amendment to a return or self assessment in so far as it relates to capital gains tax.
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(5) Where another person, as referred to in section 959L, is acting under the chargeable person’s authority—
(a) notice under subsections (1) and (2) may be given by that other person, and
(b) where notice is so given by that other person—
(i) the Acts apply as if the return and the self assessment had been amended by the chargeable person, and
(ii) a return and a self assessment purporting to have been amended by or on behalf of any chargeable person shall for the purposes of the Acts be deemed to have been amended by that person or by that person’s authority, as the case may be, unless the contrary is proved
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(6) Subject to subsection (7), notice under this section may be given not later than one year after the specified return date for the chargeable period, but only if the amendment to which the notice relates is not prohibited—
(a) by any other provision of the Acts, or
(b) by virtue of the operation of a period shorter than that period of one year in any such provision.
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(6) (a) Subject to paragraph (b) and subsection (7), notice under this section in relation to a return and a self assessment may only be given within a period of 4 years after the end of the chargeable period to which the return relates.
(b) Where a provision of the Acts provides that a claim for an exemption, allowance, credit, deduction, repayment or any other relief from tax is required to be made within a period shorter than the period of 4 years referred to in paragraph (a), then notice of an 35 amendment under this section shall not be given after the end of that shorter period where the amendment relates to either the making or adjustment of a claim for such exemption, allowance, credit, deduction, repayment or other relief.
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(7) Notice under this section shall not be given in relation to a return and a self assessment after a Revenue officer has started to make enquiries under section 959Z in relation to the return or self assessment or after he or she has commenced an audit or other investigation which relates to the tax affairs of the person to whom the return or self assessment relates for the chargeable period involved.
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(8) This section is without prejudice to the operation of section 1077E or 1077F, as appropriate.
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Substituted by FA13 sched1(part1)(s). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.
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Substituted by FA13 sched1(part1)(t). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.
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Substituted by FA13 sched1(part1)(u). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.