959O Failure to deliver a return

Summary

This section provides that relevant penalties apply where a person fails to deliver a return. Other rules in relation to taking action on the failure of a person to deliver a statement or return also apply.

Details

Penalties, which apply where a person has failed to file a return on foot of a notice under the sections listed in section 959I(3), shall apply to a chargeable person as if such a notice had been given.

A certificate, signed by a Revenue officer, stating that based on the records they have examined,

1. the person is a chargeable person
2. who did not file a tax return, shall be evidence of such unless proven to the contrary.

Such a certificate may be presented as evidence.

Sections 1052 and 1054 apply to a failure by a chargeable person to deliver a return in these cases.

Relevant Date: Finance Act 2025