Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

959AJ Appeals against time limits for making enquiries and taking actions

Summary

Section 959AJ TCA provides for a right to appeal in circumstances where a chargeable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 959Z TCA to satisfy themselves as to the accuracy of a return, on the grounds that the four year time limit for making such an enquiry or taking such action, as set out in section 959Z(3) TCA, has expired.

Details

(1) Section 959AJ TCA provides a right of appeal against an enquiry or action taken by a Revenue officer under section 959Z TCA on the grounds that the enquiry or action taken is outside the four year time frame. This section provides a right of appeal in circumstances where an assessment has not been made or amended as a result of the Revenue officer’s actions or enquiries.

(2) Where an assessment has not been made or amended, as the case may be, in respect of the chargeable period on foot of the officer's enquiry or action, the chargeable person can appeal under section 949I TCA, to the Appeal Commissioners, within 30 days after the date on which the officer makes that enquiry or takes an action.

(3) Where an assessment has been made or amended, as the case may be, for the chargeable period as a result of a Revenue’s officer enquiry or action, a chargeable person may appeal to the Appeal Commissioners under section 959AF(1) TCA.

(4) Where a chargeable person appeals to the Appeals Commissioner under subsection (2) then the chargeable person’s requirement to take any action such as supplying information pursuant to the Revenue officer’s enquiry will be suspended and no further action will be taken by the Revenue officer pending the outcome of the appeal.

(5) The Appeal Commissioners may conclude that –

  1. the Revenue officer was precluded from making such an enquiry or action by reason of section 959Z(3) TCA, then the chargeable person is not required to take any action on foot of that enquiry or action. The Revenue officer is thereby prevented from taking these enquiries or actions any further, or
  2. the Revenue officer was not precluded from making such an enquiry and may continue with his/her enquiry.

Relevant Date: Finance Act 2024