Revenue Note for Guidance

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Revenue Note for Guidance

531AR Estimation of universal social charge due


The provisions in sections 990 and 990A in relation to the assessment of an employer’s income tax liability and the notification of such liability to the employer are applied to USC.


The provisions allowing for-

  • Assessment of tax due for an income tax month (section 990), and
  • Generation of assessments by electronic, photographic or other process (section 990A),

are applied to USC.

Relevant Date: Finance Act 2021