Revenue Note for Guidance
Section 530M provides for the making of a late monthly or quarterly return or the amending of a return and that a principal who makes or amends a return after the due date for the period concerned shall be liable to a surcharge of €100. However, no amendment is allowed after the due date to the details of any payment which was the subject of advance notice to the Revenue Commissioners (i.e. a principal may only make such amendments before the due date). The section also includes provision for the making of regulations governing the making of a late return or the amending of a return.
Relevant Date: Finance Act 2021