Revenue Note for Guidance

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Revenue Note for Guidance

959E Notice of assessment by Revenue officer

Summary

This section contains the rules in relation to the issue of notices of assessment by Revenue officers. Notice may be given in writing or by electronic means. The section provides that the notice must contain certain elements and that it may contain other additional elements. Where an assessment relates to tax chargeable under more than one tax (e.g. tax and USC) or where it includes other amounts (e.g. PRSI) chargeable as income tax, the notice must identify these amounts separately.

Details

(1) Revenue must notify a chargeable person if they have raised either a Revenue assessment or a self-assessment (under section 959U) on that person.

(2) Such notice can either be given in writing or electronically.

(3) Where an authorised person files a return and self-assessment on behalf of a chargeable person (under section 959L), then Revenue shall give a copy of the assessment to notify the authorised person.

(4) Except where it relates to assessments raised under section 959AC, in addition to the contents of a self-assessment (under section 959C) this notice of assessment must also include details of

  • the amount of income, profits or gains or chargeable gains as the case may be for that period
  • the amount of tax chargeable for the period
  • the amount of tax payable for the period
  • the balance of tax owing or overpaid by the person after tax paid directly to the Col-lector General has been accounted for
  • the amount of any surcharge due to late filing of returns
  • the Revenue Officer’s name and the officer’s Revenue address that is making the as-sessment and
  • the time allowed for giving a notice of appeal against the assessment.

(5) If a Revenue assessment relates to more than one tax, then it must identify the amount of each tax chargeable.

(6) A notice of assessment outlines other items which may be included on the assessment,

  • the Case or Schedule under which income profits or gains has been charged in the assessment
  • the provision under the Acts in which the amount of income, profits or gains or chargeable gains has been charged in the assessment.
  • The amount of each allowance, deduction, relief or tax credit to which the person is entitled.
  • The amount of tax chargeable
  • The amount of tax payable
  • The balance of tax payable by, or repayable to, the person.

Relevant Date: Finance Act 2025