Revenue Note for Guidance

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Revenue Note for Guidance

959AC Chargeable persons: Revenue assessment and amendment of assessments in absence of returns


This section provides that assessments and amendments of assessments on chargeable persons may be made at any time where a return is not received; where a Revenue officer is not satisfied with a return on the basis of information received; or where a Revenue officer has reasonable grounds for believing that a return does not contain a full and true disclosure of all material facts necessary to make an assessment.


“Information” is defined as including information received from an Garda Síochana

Notwithstanding the general 4 year time limit set out in section 959AA, where

  • a person fails to file a return
  • Revenue are not satisfied with the sufficiency of the return based on information received, or
  • Revenue have reasonable grounds for believing it is not a full and true disclosure,

Then Revenue may make a Revenue assessment at any time based on Revenue officer’s judgement.

Where a Revenue assessment is raised under this section the normal particulars, for example under section 959C, shall not be required and only the amount of tax payable must be set out.

This section also provides that Revenue may amend a Revenue assessment or a self assessment in similar circumstances.

Relevant Date: Finance Act 2021