530U Civil penalties

Summary

Section 530U allows a Revenue officer to give certain evidence by certificate in proceedings for the recovery of a penalty in connection with RCT and extends the penalty procedures of Part 47 to a penalty under section 530F.

Details

(1) In proceedings for the recovery of a penalty under section 530F or the recovery of a penalty under section 1052, 1054 or, as appropriate, section 1077E or 1077F in relation to matters arising under this Chapter―

(1)(a) A certificate signed by a Revenue officer which certifies that records of the Revenue Commissioners indicate that a deduction authorisation, deduction summary or other notice, statement or described document, was given to a stated person on a stated day shall be evidence until the contrary is proved that that person received that deduction authorisation, deduction summary or other notice, statement or described document.

(1)(b) A certificate signed by a Revenue officer which certifies that records of the Revenue Commissioners indicate that a stated person was a registered principal (within the meaning of section 530) shall be evidence until the contrary is proved that the stated person was a registered principal (within the meaning of section 530).

(1)(c) A certificate as provided for in paragraph (a) or (b) of this subsection, signed by a Revenue officer may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.

(2) Chapter 3A of Part 47 applies, with any necessary modifications, to a penalty arising under section 530F.

Relevant Date: Finance Act 2025