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Taxes Consolidation Act, 1997 (Number 39 of 1997)


Chapter 4

Chargeable Persons: Self-Assessments

959R Inclusion of self assessment in return.

(1) Subject to sections 959S and 959T, every return prepared and delivered under Chapter 3 in respect of a chargeable period shall include a self assessment by the chargeable person to whom the return relates.

(2) A self assessment shall be made in, and as part of, the return and shall include such details as the Revenue Commissioners may require.

(3) The details referred to in subsection (2) shall include an assessment by the chargeable person, in accordance with the Acts, for the chargeable period involved of—

(a) the amount of the income, profits or gains or, as the case may be, chargeable gains arising to the person for the period,

(b) the amount of tax chargeable on the person for the period,

(c) the amount of tax payable by the person for the period, and

(d) the balance of tax, taking account of any amount of tax paid directly by the person to the Collector-General for the period, which under the Acts—

(i) is due and payable by the person to the Revenue Commissioners for the period, or


(ii) is repayable by the Revenue Commissioners to the person for the period.



(ii) is overpaid by the person for the period and which, subject to the Acts, is available for offset or repayment by the Revenue Commissioners.


(4) (a) Where a self assessment relates to tax chargeable on a person under more than one of the Acts, the self assessment shall identify the amount of tax chargeable under each of the Acts.

(b) Where by virtue of an enactment other than the Acts, an amount due under that enactment is to be assessed and charged as if it were an amount of income tax, the self assessment shall include such amount and shall identify the amount so chargeable by virtue of that enactment.

(c) A self assessment shall include and identify the amount of any surcharge which, under section 1084, is required to be included in the assessment for the chargeable period.

(5) Subject to subsection (6), where the obligation to make a return for a chargeable period is treated as fulfilled under Chapter 6 of Part 38 and the chargeable person—

(a) includes a self assessment in the return in accordance with [3]>an indicative tax calculation provided by the electronic system<[3][3]>such indicative tax calculation as may be provided by the electronic system<[3] that is made available by the Revenue Commissioners for the purposes of that Chapter, and

(b) pays tax in accordance with that calculation,

then, in the event that the indicative tax calculation is incorrect—

(i) any additional tax due for the chargeable period that arises by reason of the indicative tax being incorrect shall be deemed to be due and payable not later than one month from the date of amendment of the self assessment, and

(ii) Part 47 does not apply to the extent that the return included a self assessment that was in accordance with the indicative tax calculation.

(6) Subsection (5) applies where the chargeable person retains either an electronic or printed record of the indicative tax calculation and, on request from a Revenue officer, submits a copy of that record, and the various elements of the calculation are in accordance with the information, statements and particulars provided in the return.




Inserted by FA12 sched4(part1).


[-] [+]

Substituted by FA13 sched1(part1)(q). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.


[-] [+]

Substituted by F(No.2)A13 s74(a).