Loss, destruction or damage of assessments and other documents

(1) Where an assessment or return in respect of income tax, corporation tax or capital gains tax has been lost, destroyed or so damaged as to be illegible, the Revenue Commissioners, the Collector-General, an inspector or other officer may do all such acts as they might have done if the assessment had not been made or the return furnished.

(2) Where any person charged to income tax, corporation tax or capital gains tax by virtue of the above provision can prove that they have paid the requisite tax for the year or the accounting period involved, credit must be given for that payment either by reducing the amount charged or by repayment.

Relevant Date: Finance Act 2021