Revenue Note for Guidance

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Revenue Note for Guidance

531G Estimation of income levy due for income tax months and for year


The estimates provisions in sections 989, 990 and 990A apply in a similar manner to income levy as they apply to PAYE.


The provisions providing for-

  • Estimation of tax due for income tax months (section 989),
  • Estimation of tax due for the year (section 990), and
  • Generation of estimates by electronic, photographic or other process (section 990A)

apply to income levy in the same manner as they apply to income tax.

Relevant Date: Finance Act 2021