531AF Delivery of returns.
(1) A relevant individual shall, as respects a tax year, on or before 31 October in the year after the valuation date, prepare and deliver to the Revenue Commissioners a full and true return, together with the payment of domicile levy, of all such matters and particulars in relation to the determination of liability to domicile levy as the Revenue Commissioners may require.
(2) A return under this section shall—
(a) be in such form as the Revenue Commissioners may require,
(b) be signed by the relevant individual, and
(c) include a declaration by the individual who signed the return that the return is, to the best of that individual’s knowledge, information and belief, correct and complete.