Revenue assessment in the absence of a tax return

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17 June 2017

The Irish Revenue issued revised guidance notes for the issuing of an assessment on a taxpayer where a return has not been submitted under Full Self Assessment.

(1) Failing to submit a return

(2) Making an assessment in the absence of a return

- Time limits

- Notice of assessment

(3) Amending such an assessment

(4) Rights of appeals on a Revenue assessment in the absence of a return

Read Guidance here

 

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