Revenue Note for Guidance
This Chapter is concerned with the various aspects of the appeals process. It deals, among other things, with the right of appeal to the Appeal Commissioners (section 933), the procedures relating to appeals (section 934), the right of appeal to the Circuit Court (section 942) and the stating of a case for the opinion of the High Court (section 941).
In the case of persons within the Self Assessment system the provisions of Chapter 6 of Part 41A, should be consulted so as to obtain a full picture of the provisions relating to appeals.
Unless specifically sanctioned by Part 41A or elsewhere in the Tax Acts, it is not permissible to alter an assessment to income tax or corporation tax before the hearing of an appeal. Assessments which have been appealed against can only be altered in accordance with the determination of the appeal. Unauthorised alterations attract a €60 penalty.
Relevant Date: Finance Act 2021