Revenue Note for Guidance

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Revenue Note for Guidance

959G Transmission to Collector-General of particulars of sums to be collected


This section provides that details of sums to be collected are to be sent to the Collector- General after assessments have been made. This is deemed to be have been done where a Revenue officer enters details of the assessment electronically and the electronic record can be accessed by the Collector-General.


A fuller definition of “tax”, coming from Chapter 1A of Part 42, is applied for the purpose of this section. This definition includes the tax itself and also items like interest, surcharges and penalties.

The definition of “assessment” from Chapter 1A or Part 42 is also applied. This definition includes items such as estimated assessments under section 990, VAT and RCT assessments.

This section provides that Revenue shall give details of the sums to be collected to the Collector General, or a Revenue officer nominated under section 960B.

Where a Revenue officer enters details of the assessment onto an electronic record from which the Collector General (or nominated Revenue officer) can read the details, this section shall be satisfied.

Relevant Date: Finance Act 2021