Revenue Note for Guidance

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Revenue Note for Guidance

957 Appeals


Appeals are not permitted against assessments made by reference to the chargeable person’s own figures or by reference to figures agreed with the chargeable person. Where estimated assessments are made in the absence of a return, the assessment may be appealed only after the chargeable person has made a return and paid the tax due on the basis of the return. Similarly, if an assessment is made in a case where an inspector does not agree with a return, the assessment may be appealed only after the chargeable person has paid the tax due on the basis of the return. Appellants are required to state precisely what it is they are appealing against and the grounds for their appeal.


Cases where no appeal may be made

(1) No appeal may be made against —

  • the amount of any income, gains, allowance, etc in an assessment based on the information contained in a chargeable person’s own return of income,
  • the amount of any income, gains, allowance, etc agreed before the making of an assessment between the inspector and the chargeable person.

Conditions relating to appeals

(2) No appeal can be made against an estimated assessment made by an inspector under section 919(4) or section 922 in circumstances where a chargeable person has not filed a return or has filed a return which the inspector considers unsatisfactory or where the inspector has received information that the return is insufficient. Only when a return is filed (where the return was outstanding) and the tax, based on the chargeable person’s own figures in the return, has been paid is it possible to appeal against the assessment. While an entitlement to appeal does not arise until these conditions have been satisfied, the normal 30-day time limit in section 933 on bringing an appeal applies (see the Supreme Court case of Keogh v Criminal Assets Bureau (2004)). Therefore, the conditions in relation to the submission of the tax return and the payment of the relevant amount of tax must be satisfied with the 30-day time limit.

References in this provision to an assessment include any amendment of the assessment that is made before the entitlement to appeal arises. Also, the requirement to pay the relevant amount of tax due includes the requirement to pay any interest and costs arising in collecting that tax.

Amended assessments

(3) Where an assessment is amended under section 955 (other than an amendment arising from the determination of an appeal) a chargeable person has the right to appeal against the amended assessment as if it were an original assessment. However, the grounds of appeal are limited to amounts changed, added or deleted by the amendment.

Requirements for appeals

(4) to (6) An appellant must identify specifically the matter in an assessment or amended assessment which is disputed and the grounds of appeal in respect of each such matter must be specified. Failure to do this renders an appeal ineffective. New matters cannot be introduced after the appeal has been made unless an Appeal Commissioner or Circuit Court judge is satisfied that the grounds for the appeal could not reasonably have been given in the appeal notice.

Relevant Date: Finance Act 2021