959X Penalty for failure to make or amend self-assessment

Summary

This section provides for a fixed penalty of €250 where a person fails, where required, to include a self-assessment with a return and of €100 where a person does not amend a self-assessment where required.

Details

(1) Where a person files their tax return, but does not complete the self-assessment then a fixed penalty of €250 applies.

(2) Where a person amends their tax return, under section 959V, but does not amend the self-assessment then a fixed penalty of €100 applies.

Relevant Date: Finance Act 2025