Revenue Note for Guidance
A person who is dissatisfied with an assessment to income tax or corporation tax made by an inspector is entitled to appeal that assessment to the Appeal Commissioners by giving written notice to the inspector within 30 days of the date of the assessment. A late application for appeal may be made and will be admitted if there is a reasonable explanation as to why the appeal was not made within the normal time limit. Appeals are heard from time to time by the Appeal Commissioners. Their decision is final and conclusive unless the person assessed requests a rehearing in the Circuit Court or unless a request is made for a case stated to the High Court.
(1)(a) A person aggrieved by an assessment to income tax or corporation tax may appeal to the Appeal Commissioners by giving, within 30 days, notice in writing to the inspector or other officer who made the assessment.
(1)(b) If the inspector considers that the person is not entitled to appeal, the inspector will refuse the application and notify the person in writing and state the grounds for the refusal.
(1)(c) This refusal may be appealed to the Appeal Commissioners in writing within 15 days.
(1)(d) The Appeal Commissioners will request a copy of the notice of refusal and will either —
(2) The Appeal Commissioners must set times and places for the hearing of appeals and these are notified to the inspector who, in turn, is required to advise appellants of the time and date unless the appeal is settled by agreement.
(3) Where an assessment is under appeal and the inspector and the appellant come to an agreement that the assessment is to stand, be amended, be discharged or cancelled, the inspector must amend the assessment to reflect what has been agreed and the amended assessment has the same standing as if it were an assessment against which no appeal had been made. The agreement must be in writing and is deemed to be in writing where the terms of the agreement are set down by the inspector and not repudiated by the appellant within 21 days. An appellant may withdraw an appeal by giving written notice to the inspector to that effect and the assessment is then treated as agreed in the original amount assessed. An agent may act for an appellant in these procedures.
(4) All appeals against income tax and corporation tax assessments are to be heard and determined by the Appeal Commissioners and their determination on any appeal is final and conclusive unless an application is made for a rehearing in the Circuit Court or there is a request for a case stated to the High Court.
(5) One Appeal Commissioner may exercise the powers and functions of all the Appeal Commissioners.
(6) An assessment becomes final and conclusive if no appeal is made or if the appellant fails to attend at the appeal hearing. Where, at an appeal hearing, no application for an adjournment is made (or, if made, is not accompanied by accounts or other information sought by the Appeal Commissioners), the Appeal Commissioners must dismiss the appeal and the assessment is treated as one against which no appeal had been lodged. The Appeal Commissioners may not refuse an application for an adjournment if made within 9 months of the earlier of —
(7) An appeal not made within the 30 day limit may be made and will be admitted within 12 months of the date of the notice of assessment if the inspector is satisfied that the appellant was prevented (because of absence, illness or other reasonable cause) from meeting the normal deadline. If the inspector is not so satisfied, the applicant will be notified in writing that the request for admission of a late appeal is being refused. Such a refusal can be appealed to the Appeal Commissioners within 15 days. An appeal, outside the 12 month time limit, will be allowed only if a full return of income plus supporting accounts and other documentation and information needed to enable the appeal to be settled by agreement is submitted and the tax charged in the assessment, together with any interest due for late payment, is paid. If the inspector considers that the information needed to settle the appeal by agreement has not been provided or if the tax and interest mentioned have not been paid, the application must be refused and the applicant so informed. This refusal may be appealed to the Appeal Commissioners within 15 days and they may allow the application if —
(8) Where an appellant fails to attend at an appeal hearing, the assessment will not (as would be expected – see subsection (6) above) become final and conclusive if the Appeal Commissioners consent to hear another person who attends on behalf of the appellant, if they postpone the hearing on foot of an application, or if, after the hearing, a timely written application is made explaining why the appellant could not attend due to illness, absence, etc, and they direct that the appeal be re-listed for hearing.
(9) Where recovery action (involving court or sheriff) for assessed tax is under way, a late appeal will not be permitted until that action is completed. If a late appeal is subsequently allowed, no repayment of court, sheriff or county registrar costs will be made.
Relevant Date: Finance Act 2021