Revenue Note for Guidance

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Revenue Note for Guidance

959P Expression of doubt

Summary

This section provides that a person may express doubt when submitting a tax return provided that the return is submitted on time (i.e. by the return filing date for the year or accounting period involved) and that the doubt is genuine. The section provides that a Revenue officer may refuse to accept an expression of doubt in certain circumstances. However, the section provides a right of appeal against such a decision.

Details

(1) A “letter of expression of doubt” is defined as one which:

  1. Sets out full details of the facts and circumstances of the matter;
  2. Specifies the doubt, the basis of the doubt and the law giving rise to the doubt;
  3. Identifies the amount of tax at issue;
  4. Identifies the supporting documents to be submitted; and
  5. Is clearly identified as a letter of expression of doubt.

(2) When a chargeable person is in doubt on the application of the law when determining their liability to tax, they should:

  1. prepare their return on what they believe the correct treatment to be
  2. include a letter of expression of doubt, and
  3. submit the supporting documents to the Collector General. These documents must be submitted electronically if the return is filed electronically.

(3) This section only applies if the return and any supporting documents are submitted to the appropriate Revenue official before the specified return date.

(3A) Where the return has been filed electronically, the supporting documentation must also be delivered electronically. The electronic means to be used to deliver the supporting documentation will be those prescribed by the Revenue Commissioners.

(4) Where a return is delivered, a self-assessment must, where required, be included in the return.

(5) Where a genuine expression of doubt is received, and the return was filed on time, the chargeable person is treated as having made a full and true disclosure and any additional tax arising when the matter is determined is due one month from the date of assessment, in accordance with section 959AU(2).

(6) If Revenue, having regard to published guidelines and supporting documents, believe the matter is sufficiently free from doubt they can refuse to accept the expression of doubt as genuine. Equally, if they believe the expression of doubt was made with a view to the avoidance or evasion of tax, they can refuse to accept the expression of doubt as genuine.

(7) Where an expression of doubt is not accepted as genuine, then any tax arising when the matter is determined is due at the date it was originally due, in accordance with section 959AU(1).

(8) Chargeable persons have a right of appeal to the Appeal Commissioners in respect of such decisions within 30 days after the date of notice of that decision.

Relevant Date: Finance Act 2024