Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

1054 Penalties in the case of a secretary of a body of persons


A body of persons is liable to increased levels of penalties for the offences detailed in sections 1052, 1053 and 1077E. The secretary of such a body is also liable to penalties.


(1) The term “secretary” is defined to include —

  • in the case of a company, the secretary or other officer performing the duties of secretary, and
  • in the case of an unincorporated body of persons, the treasurer, auditor or receiver of such body.

(2) Where the person to whom section 1052 (penalties for failure to make certain returns, etc) applies is a body of persons the secretary shall be liable to —

  • (2)(a) a penalty of €2,000 where a notice was given under or for the purposes of any of the provisions listed in Schedule 29, column 1, and the failure to comply with the notice continues after the end of the tax year following the tax year in which the notice was given, and
  • (2)(b) a penalty of €1,000 applies in any other situation.

(3) Where the person mentioned in section 1053 (penalty for fraudulently or negligently making incorrect returns, etc) or section 1077E (penalty for deliberately or carelessly making incorrect returns, etc) is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, a penalty of €3,000.

(4) The increased penalties applying to a body of persons under this section —

  • are to be reduced so as not to exceed €5 for any one offence where the body of persons proceeded against for not complying with section 877(5) proves that it is not chargeable to income tax, and
  • are not to be imposed on an employer who omits the name or place of residence of any employee who is not employed elsewhere from a return made under section 897(5) where that employee is exempt from income tax.

Relevant Date: Finance Act 2021