959I Obligation to make a return

Summary

This section provides that every chargeable person must submit a return for an accounting period or tax year by the specified return filing date for the period or year involved.

Details

(1) Every chargeable person, as defined, must file a tax return, as prescribed, with the Collector General for a chargeable period, as defined, by the due date, as defined.

(2) The tax return may include items relating to gifts and inheritance tax.

(3) When a person files their tax return, they shall be deemed to have done so on foot of a request under sections 877, 879, 880 or 884.

(4) A person must file their tax return regardless of whether or not they have received a notice under sections 877, 879, 880 or 884.

(5) A person does not have to file their tax return earlier than the due date, as defined.

(6) A new subsection (6) inserted by Finance Act 2025 provides that claims for allowances, de-ductions or reliefs can be made in a return that is filed after the specified return date by a chargeable person for a chargeable period, except in circumstances where such a claim is precluded by other provisions in the Acts such that;

1. another provision within the Acts specifically prevents them from claiming same in a return which is filed after the specified return date, or
2. another provision within the Acts prevents them for claiming same in a return which is filed after a date specified in a provision within the Acts.

Relevant Date: Finance Act 2025