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Time limits for making enquiries and making or amending assessments


2 June 2017

The Irish Revenue issued revised guidance notes for the time limits for the making of enquiries and making or amending assessments under Full Self Assessment.

(1) what enquiries can be carried out

(2) Time limits 

- Fraud or Neglect

- Absence of a Return

- Incomplete or Incorrect Return

(3) Timeframes for making assessments without enquiries

(4) Appeals

Read Guidance here


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