Delivery, service and evidence of notices and forms

(1) In relation to income tax, corporation tax and capital gains tax, a notice, form or other document to be given, sent, served on or delivered to a person may be either delivered to the person or sent (including by post) or left —

• in the case of a company (anybody corporate), at the company’s registered office or place of business,
• at the person’s usual or last known place of abode or place of business, or
• where the person is an individual, at his/her place of employment.
• Finance Bill 2025 inserted subsection (e) to provide that a notice to a taxpayer issued under section 879 to make a return of income may be issued by electronic means where the taxpayer has signed up to receive electronic notices from Revenue through My Account or other online services. The individual will receive an email to advise them there is correspondence that requires their attention, and a record of the notices issued will be made for Revenue by the email system or another electronic system.

(2) A notice in relation to income tax, corporation tax or capital gains tax which is required to be signed and given by the Revenue Commissioners may be signed and given by a Revenue officer authorised for that purpose and such a notice signed by an authorised officer is as valid as if signed by a Revenue Commissioner.

(3) Prima facie evidence of any notice given or served in relation to income tax, corporation tax or capital gains tax may be given in any proceedings by —

• the production of a copy of the notice, or
• the production of a document purporting to reproduce details of the notice held in an electronic, photographic or other record maintained by the Revenue Commissioners.

It is not necessary to prove the position of the person or persons who gave or served the notice or, where the notice is signed, to prove the signature or signatures, or the authority of that person or those persons, who signed the notice, to give or serve such notice.

(5) The above rules apply irrespective of any other provisions of the Tax Acts or the Capital Gains Tax Acts.

Relevant Date: Finance Act 2025