TAXES CONSOLIDATION ACT, 1997

• (b) to make available, within such time as may be specified in the notice, for inspection by an inspector or by an authorised officer, all such books, accounts and documents in that person's possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.

• (3)
• (a) In this subsection, “precedent partner” has the same meaning as in Part 43.

• (b) In the case of a partnership carrying on a trade or profession, where a precedent partner who has been duly required by an inspector to deliver a statement of the profits or gains arising to the partnership from any trade or profession fails to deliver the statement, or where the inspector is not satisfied with the statement delivered by the precedent partner, an authorised officer may serve on the precedent partner a notice in writing or notices in writing requiring the precedent partner to do any of the following—

• (i) to deliver to an inspector or to the authorised officer copies of such accounts (including balance sheets) relating to the trade or profession as may be specified or described in the notice within such period as may be specified in the notice, including where the accounts have been audited a copy of the auditor's certificate;

• (ii) to make available, within such time as may be specified in the notice, for inspection by an inspector or by the authorised officer, all such books, accounts and documents in the precedent partner's possession or power or in the possession or power of the partnership as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.

• (4) The inspector or authorised officer may take copies of or extracts from any books, accounts or documents made available for his or her inspection under this section.

901 Power to require delivery of books and papers relating to tax. [ITA67 s539; FA74 s86 and Sch2 PtI; CTA76 s147(1) and (2)]

901.—(1) Any person who has custody or possession of any books or papers relating to income tax or corporation tax shall, within one month next after notice in writing from the Revenue Commissioners requiring that person to do so, deliver such books or papers to the person named in the notice and, if the first-mentioned person fails to do so, that person shall incur a penalty of £50 for every such offence.

• (2) The receipt of the person named in the notice shall be a sufficient discharge to the person delivering the books or papers.

902 Power to obtain from certain persons particulars of transactions with and documents concerning tax liability of taxpayer. [FA79 s31; FA92 s238]

902.—(1) (a) In this section—

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

“business” means any trade, profession or business (other than banking business within the meaning of the Central Bank Act, 1971);

“documents” means those records required to be kept or retained under section 886;

“tax” means income tax or corporation tax.

• (b) The persons who may be treated as the taxpayer under this section include a company which has ceased to exist and an individual who has died and, in relation to such an individual, the reference in subsection (2) to the spouse shall be construed as a reference to the widow or widower (the circumstance that she or he may have remarried being immaterial for the purposes of that subsection).

• (c) The persons who in relation to a taxpayer are subject to this section shall be any person who is carrying on a business or was doing so at a material time, and any company whether carrying on a business or not.

• (2)
• (a) For the purposes of this subsection, every director of a company shall be taken as being concerned with the management of any business carried on by the company, and a material time shall be any time which in the authorised officer's opinion is or may have been material in the ascertainment of any past or present tax liability of the taxpayer.

• (b) Where a person (in this section referred to as “the taxpayer”)—

• (i) delivers to an inspector a return or statement of the income, profits or gains arising to the taxpayer from—

• (I) any business (past or present) carried on by the taxpayer or his or her spouse, or

• (II) any business (past or present) with whose management either of them was concerned at a material time,

and the inspector is not satisfied with the return or statement, or

• (ii) fails to deliver such a return or statement which the taxpayer is required to deliver under any provision of the Tax Acts,

the inspector may serve on the taxpayer a notice in writing stating—

• (A) that the inspector is not satisfied with the return or statement delivered to him or her or, as the case may be, that such return or statement has not been delivered to the inspector, and

• (B) that the inspector has requested an authorised officer to serve notice under this section on persons who in relation to the taxpayer are subject to this section.

• (3) Where a notice under subsection (2) has been served on the taxpayer, an authorised officer may, for the purpose of enquiring into the tax liability of the taxpayer, by notice in writing served on any person who in relation to the taxpayer is subject to this section, require that person, within the period stated in the notice or such further period as the authorised officer may allow—

• (a) to furnish the authorised officer with particulars of any business transactions which that person had with the taxpayer during a stated period, and

• (b) to deliver to the authorised officer or, if the person to whom the notice is given so elects, to make available for inspection by an authorised officer such documents specified or described in the notice as are in that person's possession or power and as, in the first-mentioned officer's opinion, contain or may contain information relevant to any tax liability to which the taxpayer is, may be or may have been subject, or to the amount of any such tax liability.

• (4) Nothing in this section shall be construed as requiring a person who is carrying on a profession and on whom a notice under subsection (3) has been served to furnish any particulars relating to a client to an authorised officer, or to deliver to, or make available for inspection by, an authorised officer any documents relating to a client, other than such particulars or documents—

• (a) as pertain to the payment of fees or to other financial transactions, or

• (b) as are otherwise material to the tax liability of the client,

and in particular such person shall not be required to disclose any information or professional advice of a confidential nature given to a client.

• (5) Where a person fails to comply with a requirement duly made on the person under subsection (3) within the period stated in the notice containing the requirement or within such further period as may be allowed by the authorised officer concerned, the person shall be liable to a penalty of £1,000.

• (6) Where documents are to be delivered to an authorised officer pursuant to a requirement duly made under subsection (3), copies of such documents may be delivered instead of the originals; but—

• (a) the copies shall be photographic or otherwise by means of facsimile, and

• (b) if so required by the authorised officer, the originals shall be made available for inspection by an authorised officer, failure to comply with this provision being treated as failure to comply with the requirement.

• (7) An authorised officer may examine any documents furnished or made available for inspection under this section and may take copies of or extracts from them or retain them for the purposes of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings.

• (8) When exercising any powers conferred by this section, an authorised officer shall if so requested by any person affected produce to that person a certificate of the Revenue Commissioners authorising him or her to exercise the powers conferred by this section.

903 Power of inspection: PAYE. [ITA67 s127A; FA92 s233]

903.—(1) In this section—

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

“emoluments”, “employer” and “tax deduction card” have the same meanings respectively as in Chapter 4 of Part 42;

“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, certificates of tax-free allowances, tax deduction cards, certificates issued in accordance with regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960), including any data (within the meaning of section 912) stored by any means approved under section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.

• (2) An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that—

• (a) an employer is or has been carrying on any activity as an employer,

• (b) any person is or was either paying emoluments or providing benefits in kind or perquisites,

• (c) any person is or was in receipt of emoluments, benefits in kind or perquisites, or

• (d) records are or may be kept,

and the authorised officer—

• (i) may require any employer or any other person who is on those premises or in that place, other than a person who is there to purchase goods or to receive a service, to produce any records which the authorised officer requires for the purposes of his or her enquiry,

• (ii) may, if the authorised officer has reason to believe that any of the records he or she has required to be produced to him or her under paragraph (i) have not been so produced, search on those premises or in that place for those records, and

• (iii) may examine, make copies of, take extracts from, remove and retain any records for further examination or for the purposes of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings.

• (3) An authorised officer may require any person, other than a person purchasing goods or receiving a service from an employer, to give the authorised officer all reasonable assistance, including providing information and explanations and furnishing documents required by the authorised officer.

• (4) An authorised officer when exercising or performing his or her powers or duties under this section shall on request produce his or her authorisation for the purposes of this section.

• (5) A person who does not comply with the requirements of an authorised officer in the exercise or performance of the authorised officer's powers or duties under this section shall be liable to a penalty of £1,000.

• (6) The records referred to in this section shall be retained by the employer for a period of 6 years after the end of the year to which they refer or for such shorter period as the Revenue Commissioners may authorise in writing to the employer.

904 Power of inspection: tax deduction from payments to certain subcontractors. [FA70 s17A; FA92 s235]

904.—(1) In this section—

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

“principal”, “relevant contract”, “relevant operations” and “subcontractor” have the same meanings respectively as in Chapter 2 of Part 18;

“records” means those records required to be kept—

• (a) under section 531 and regulations made under that section,

and

• (b) under section 886.

• (2) An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that—

• (a) any relevant operations are or have been carried on,

• (b) any person is making or has made payments to a subcontractor in connection with the performance by the subcontractor of a relevant contract in relation to which that person is the principal,

• (c) any person is or has been in receipt of such payments, or

• (d) records are or may be kept,

and the authorised officer may—

• (i) require any principal or subcontractor, or any employee of, or any other person providing bookkeeping, clerical or other administrative services to, any principal or subcontractor, who is on that premises or in that place to produce any records which the authorised officer requires for the purpose of his or her enquiry,

• (ii) if the authorised officer has reason to believe that any of the records he or she has required to be produced to him or her under this subsection have not been so produced, search on those premises or in that place for those records, and

• (iii) examine, make copies of, take extracts from, remove and retain any records for a reasonable period for their further examination or for the purpose of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings.

• (3) An authorised officer may require any principal or subcontractor, or any employee of, or any other person providing bookkeeping, clerical or other administrative services to, any principal or subcontractor, to give the authorised officer all reasonable assistance, including providing information and explanations and furnishing documents required by the authorised officer.

• (4) An authorised officer when exercising or performing his or her powers or duties under this section shall on request produce his or her authorisation for the purposes of this section.

• (5) A person who does not comply with the requirements of an authorised officer in the exercise or performance of the authorised officer's powers or duties under this section shall be liable to a penalty of £1,000.

• (6) The records referred to in this section shall be retained for a period of 6 years after the end of the year to which they refer or for such shorter period as the Revenue Commissioners may authorise in writing.

905 Inspection of documents and records. [FA76 s34; FA92 s232]

905.—(1) In this section—

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

“property” means any asset relating to a tax liability;

“records” means any document or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is obliged by any provision relating to tax to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax;

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;

“tax liability” means any existing liability to tax or further liability to tax which may be established by an authorised officer following the exercise or performance of his or her powers or duties under this section.

• (2)
• (a) An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that—

• (i) any trade, profession or other activity, the profits or gains of which are chargeable to tax, is or has been carried on,

• (ii) anything is or has been done in connection with any trade, profession or other activity the profits or gains of which are chargeable to tax,

• (iii) any records relating to—

• (I) any trade, profession, other source of profits or gains or chargeable gains,

• (II) any tax liability, or

• (III) any repayments of tax in regard to any person,

are or may be kept, or

• (iv) any property is or has been located,

and the authorised officer may—

• (A) require any person who is on those premises or in that place, other than a person who is there to purchase goods or to receive a service, to produce any records or property,

• (B) if the authorised officer has reason to believe that any of the records or property which he or she has required to be produced to him or her under this subsection have not been produced, search on those premises or in that place for those records or property,

• (C) examine any records or property and take copies of or extracts from any records,

• (D) remove any records and retain them for a reasonable time for the purposes of their further examination or for the purposes of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings, and

• (E) examine property listed in any records.

• (b) An authorised officer may in the exercise or performance of his or her powers or duties under this section require any person whom he or she has reason to believe—

• (i) is or was carrying on any trade, profession or other activity the profits or gains of which are chargeable to tax,

• (ii) is or was liable to any tax, or

• (iii) has information relating to any tax liability,

to give the authorised officer all reasonable assistance, including providing information and explanations or furnishing documents and making available for inspection property as required by the authorised officer in relation to any tax liability or any repayment of tax in regard to any person.

• (c) Nothing in this subsection shall be construed as requiring any person carrying on a profession, or any person employed by any person carrying on a profession, to produce to an authorised officer any documents relating to a client, other than such documents—

• (i) as pertain to the payment of fees to the person carrying on the profession or to other financial transactions of the person carrying on the profession,

• (ii) as are otherwise material to the tax liability of the person carrying on the profession, or

• (iii) as are already required to be provided following a request issued under section 16 of the Stamp Act, 1891,

and in particular that person shall not be required to disclose any information or professional advice of a confidential nature given to a client.

• (d) This subsection shall not apply to any premises or place where a banking business (within the meaning of the Central Bank Act, 1971) is carried on or to any person or an employee of any person carrying on such a business.

• (e) An authorised officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by such officer of a warrant issued by a Judge of the District Court expressly authorising the authorised officer to so enter.

• (f) A Judge of the District Court may issue a warrant under paragraph (e) if satisfied by information on oath that it is proper to do so for the purposes of this section.

• (3) A person who does not comply with any requirement of an authorised officer in the exercise or performance of the authorised officer's powers or duties under this section shall be liable to a penalty of £1,000.

• (4) An authorised officer when exercising or performing his or her powers or duties under this section shall on request show his or her authorisation for the purposes of this section.

906 Authorised officers and Garda Síochána. [FA92 s236]

906.—Where an authorised officer (within the meaning of section 903, 904 or 905, as the case may be) in accordance with section 903, 904 or 905 enters any premises or place, the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who obstructs or interferes with the authorised officer in the exercise or performance of his or her powers or duties under any of those sections.

907 Application to Appeal Commissioners seeking determination that authorised officer justified in requiring information to be furnished by financial institutions. [WCTIPA93 s13]

907.—(1) In this section—

“authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

“books” means—

• (a) bankers' books within the meaning of the Bankers' Books Evidence Acts, 1879 and 1959, and

• (b) records and documents of persons referred to in section 7(4) of the Central Bank Act, 1971;

“financial institution” means—

• (a) a person who holds or has held a licence under section 9 of the Central Bank Act, 1971, and

• (b) a person referred to in section 7(4) of that Act;

“person” (other than in the definition of “financial institution”) means an individual who is ordinarily resident in the State.

• (2) Notwithstanding any other provision of the Tax Acts, where—

• (a) a person who for the purposes of tax has been duly required by an inspector to deliver a statement of the profits or gains arising to that person from any trade or profession or to deliver to the inspector a return of income fails to deliver that statement or that return to the inspector, or

• (b) the inspector is not satisfied with such a statement or return so delivered,

an authorised officer may—

• (i) if the authorised officer has reasonable grounds to believe that that person maintains or maintained an account or accounts (being an account or accounts from which the person may withdraw moneys), the existence of which has not been disclosed to the Revenue Commissioners, with a financial institution or that there is likely to be information in the books of that institution indicating that that statement of profits or gains or that return of income is false to a material extent, and

• (ii) on application by the authorised officer to the Appeal Commissioners, they determine that in all the circumstances the authorised officer is justified in requiring the financial institution to furnish him or her—

• (I) with particulars of all accounts maintained by that person, either solely or jointly with any other person or persons, in that institution during a period not exceeding 10 years immediately preceding the date of the application, and

• (II) with such information as may be specified by the authorised officer with the consent of the Appeal Commissioners relating to the financial transactions of that person, being information recorded in the books of that institution which would be material in determining the correctness of the statement of profits or gains or the return of income delivered by that person or, in the event of failure to deliver such statement or return, would be material in determining the liability of that person to tax,

require that financial institution to furnish such particulars or information.

• (3) An application by an authorised officer under subsection (2) shall with any necessary modifications be heard by the Appeal Commissioners as if it were an appeal against an assessment to income tax, and a copy of the application shall, as soon as is practicable, be furnished by the authorised officer to the financial institution concerned and the person concerned, and that financial institution and that person shall be entitled—

• (a) to be present during all the time of the hearing of the application,

• (b) to produce lawful evidence, and

• (c) to be represented by—

• (i) a barrister,

• (ii) a solicitor,

• (iii) an accountant (being any person who has been admitted and is a member of an incorporated society of accountants),

• (iv) a person who has been admitted and is a member of the body incorporated under the Companies Act, 1963, on the 31st day of December, 1975, as “The Institute of Taxation in Ireland”, or

• (v) such other person as the Appeal Commissioners permit,

to plead on their behalf before the Appeal Commissioners.

• (4) Section 941 shall apply with any necessary modifications to a determination by the Appeal Commissioners under subsection (2) as it applies to the determination by those Commissioners of an appeal against an assessment to income tax.

• (5) Where the Appeal Commissioners have made a determination in accordance with subsection (2), the authorised officer shall, as soon as practicable but not later than 14 days from the time at which such determination was made, give a notice in writing to the financial institution concerned and the person concerned stating that—

• (a) such a determination has been made, and

• (b) the financial institution should, within a period of 30 days from the time at which the financial institution received such notice, furnish the particulars or information as may be specified in the notice.

• (6) A financial institution which fails to comply with a request issued to it by an authorised officer in accordance with subsection (2) shall be liable to a penalty of £15,000 and, if the failure continues after the expiry of the period specified in subsection (5) (a), a further penalty of £2,000 for each day on which the failure so continues.

908 Application to High Court seeking order requiring information to be furnished by financial institutions. [FA83 s18; DCITPA96 s10]

908.—(1) In this section—

“authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

“books”, “financial institution” and “person” have the same meanings respectively as in section 907;

“judge” means a judge of the High Court.

• (2) Where—

• (a) a person who for the purposes of tax has been duly required by an inspector to deliver a statement of the profits or gains arising to that person from any trade or profession or to deliver to the inspector a return of income fails to deliver that statement or that return to the inspector, or

• (b) the inspector is not satisfied with such a statement or return so delivered,

an authorised officer may, if he or she is of opinion that that person maintains or maintained an account or accounts, the existence of which has not been disclosed to the Revenue Commissioners, with a financial institution or that there is likely to be information in the books of that institution indicating that that statement of profits or gains or that return of income is false to a material extent, apply to a judge for an order requiring that financial institution to furnish the authorised officer—

• (i) with full particulars of all accounts maintained by that person, either solely or jointly with any other person or persons, in that institution during a period not exceeding 10 years immediately preceding the date of the application, and

• (ii) with such information as may be specified in the order relating to the financial transactions of that person, being information recorded in the books of that institution which would be material in determining the correctness of the statement of profits or gains or the return of income delivered by that person or, in the event of failure to deliver such statement or return, would be material in determining the liability of that person to tax.

• (3) Where the judge to whom an application is made under subsection (2) is satisfied that there are reasonable grounds for making the application, that judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the financial institution to furnish the authorised officer with such particulars and information as may be specified in the order.

• (4) Where a judge makes an order under this section, he or she may also, on the application of the authorised officer concerned, make a further order prohibiting, for such period as the judge may consider proper and specify in the order, any transfer of, or any dealing with, without the consent of the judge, any assets or moneys of the person to whom the order relates that are in the custody of the financial institution at the time the order is made.

• (5)
• (a) Where—

• (i) a copy of any affidavit and exhibits grounding an application under subsection (2) or (4) and any order made under subsection (3) or (4) are to be made available to any of the persons referred to in subsection (2) or any of those persons' solicitor, or to the financial institution, as the case may be, and

• (ii) the judge is satisfied on the hearing of the application that there are reasonable grounds in the public interest that such copy of an affidavit, exhibits or order, as the case may be, should not include the name or address of the authorised officer,

such copy, copies or order shall not include the name or address of that authorised officer.

• (b) Where, on any application to the judge to vary or discharge an order made under this section, it is desired to cross-examine the deponent of any affidavit filed by or on behalf of the authorised officer and the judge is satisfied that there are reasonable grounds in the public interest to so order, the judge shall order either or both of the following—

• (i) that the name and address of the authorised officer shall not be disclosed in court, and

• (ii) that such cross-examination shall only take place in the sight and hearing of the judge and in the hearing only of all other persons present at such cross-examination.

• (6) Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.

909 Power to require return of property. [FA83 s20; FA92 s239]

909.—(1) (a) In this section—

“asset” includes any interest in an asset;

“limited interest” means—

• (i) an interest (other than a leasehold interest) for the duration of a life or lives or for a period certain, or

• (ii) any other interest which is not an absolute interest;

“prescribed” means prescribed by the Revenue Commissioners;

“property” includes interests and rights of any description and, without prejudice to the generality of the foregoing, includes—

• (i) in the case of a limited interest, the property in which the limited interest subsists or on which it is charged or secured or on which there exists a right to have it charged or secured,

• (ii) an interest in expectancy,

• (iii) an interest or share in a partnership, joint tenancy or estate of a deceased person,

• (iv) stock or shares in a company which is in the course of liquidation,

• (v) an annuity, and

• (vi) property comprised in a settlement which the person concerned is empowered to revoke;

“settlement” has the same meaning as in section 794

“specified date”, in relation to a notice under subsection (2), means the date specified in the notice;

“tax” means income tax and capital gains tax.

• (b) For the purposes of this section, the cost of acquisition to a person of an asset shall include—

• (i) the amount or value of the consideration, in money or money's worth, given by the person or on the person's behalf for the acquisition of the asset, together with the incidental costs to the person of the acquisition or, if the asset was not acquired by the person, any expenditure incurred by the person in providing the asset, and

• (ii) the amount of any expenditure incurred on the asset by the person or on the person's behalf for the purpose of enhancing the value of the asset, being expenditure reflected in the state or nature of the asset at the specified date, and any expenditure incurred by the person in establishing, preserving or defending the person's title to, or to a right over, the asset.

• (2) Where for the purposes of tax a person is required under any provision of the Tax Acts or the Capital Gains Tax Acts to deliver a tax return to an inspector of taxes or to the inspector of returns (within the meaning of section 951 (11)), as the case may be, the inspector may require—

• (a) that person, by notice in writing given to that person, and

• (b) where that person and his or her spouse are, for the year of assessment to which the tax return relates, treated as living together for the purpose of section 1015, that person's spouse, by notice in writing given to the spouse,

to deliver to the inspector within the time specified in the notice or within such further period as the inspector may allow a statement of affairs in the prescribed form as at the date specified in the notice, and that person or that person's spouse shall, if required by further notice or notices in writing by the inspector, deliver to the inspector within such time, not being less than 30 days, as may be specified in such further notice or notices, a statement verifying such statement of affairs together with such evidence, statement or documents required by the inspector in respect of any asset or liability shown on the statement of affairs, or in respect of any asset or liability which the inspector has reason to believe has been omitted from the statement of affairs.

• (3)
• (a) In this section, “statement of affairs”, in relation to a notice under subsection (2), means—

• (i) where the person to whom notice is given is an individual who is a chargeable person and the tax return concerned relates to income or capital gains in respect of which that individual is chargeable to tax otherwise than in a representative capacity or as a trustee, a statement of all the assets wherever situated to which that individual is beneficially entitled on the specified date and all the liabilities for which that individual is liable on the specified date,

• (ii) where the person to whom notice is given is the spouse of an individual referred to in subparagraph (i), a statement of all the assets wherever situated to which that spouse is beneficially entitled on the specified date and all the liabilities for which that spouse is liable on the specified date,

• (iii) where the person to whom notice is given is a chargeable person in a representative capacity and the tax return concerned relates to income or capital gains of a person (in this paragraph referred to as “the second-mentioned person”) in respect of which that chargeable person is so chargeable, a statement of all the assets wherever situated to which the second-mentioned person is beneficially entitled and which give rise to income or capital gains in respect of which that chargeable person is chargeable to tax in a representative capacity and all the liabilities for which the second-mentioned person is liable, or which are assets or liabilities in relation to which that chargeable person performs functions or duties in such a capacity on the specified date, or

• (iv) where the person to whom notice is given is a chargeable person as a trustee of a trust and the tax return concerned relates to income or capital gains of a trust, a statement of all the assets and liabilities comprised in the trust on the specified date.

• (b) Any assets to which a minor child of an individual referred to in subparagraph (i) or (ii) of paragraph (a) is beneficially entitled shall be included in that individual's statement of affairs under this section where—

• (i) such assets at any time before their acquisition by the minor child were disposed of by that individual whether to the minor child or not, or

• (ii) the consideration for the acquisition of such assets by the minor child was provided directly or indirectly by that individual.

• (4)
• (a) A statement of affairs delivered under this section shall contain in relation to each asset included in the statement—

• (i) a full description,

• (ii) its location on the specified date,

• (iii) the cost of acquisition to the person beneficially entitled to that asset,

• (iv) the date of acquisition, and

• (v) if it was acquired otherwise than by means of a bargain at arm's length, the name and address of the person from whom it was acquired and the consideration, if any, given to that person in respect of its acquisition.

• (b) A statement of affairs delivered under this section shall, in the case of an asset which is an interest other than an absolute interest, contain particulars of the title under which the beneficial entitlement arises.

• (c) A statement of affairs delivered under this section shall be signed by the person by whom it is delivered and shall include a declaration by that person that it is to the best of that person's knowledge, information and belief correct and complete.

• (d) The Revenue Commissioners may require the declaration mentioned in paragraph (c) to be made on oath.

910 Power to obtain information from Minister of the Government. [FA95 s175]

910.—(1) For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under their care and management, the Revenue Commissioners may, by notice in writing, request any Minister of the Government to provide them with such information in the possession of that Minister in relation to payments for any purposes made by that Minister, whether on that Minister's own behalf or on behalf of any other person, to such persons or classes of persons as the Revenue Commissioners may specify in the notice and a Minister so requested shall provide such information as may be specified.

• (2) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.

911 Valuation of assets: power to inspect. [CGTA75 s51(1) and Sch4 par14]

911.—(1) For the purposes of the Capital Gains Tax Acts, an inspector or other officer mentioned in section 931(1) shall be authorised to inspect any property for the purpose of ascertaining its market value and the person having the custody or possession of that property shall permit the inspector or other officer so authorised, on producing if so required evidence of his or her authority, to inspect it at such reasonable times as the Revenue Commissioners may consider necessary.

• (2) Section 1057 shall apply to an inspector or other officer referred to in subsection (1) and to a person acting in the aid of such an inspector or officer as it applies in relation to the persons referred to in paragraphs (a) and (b) of subsection (1) of that section.

912 Computer documents and records. [FA92 s237]

912.—(1) In this section—

“the Acts” means—

• (a) the Customs Acts,

• (b) the statutes relating to the duties of excise and to the management of those duties,

• (c) the Tax Acts,

• (d) the Capital Gains Tax Acts,

• (e) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,

• (f) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act, and

• (g) Part VI of the Finance Act, 1983,

and any instruments made thereunder;

“data” means information in a form in which it can be processed;

“data equipment” means any electronic, photographic, magnetic, optical or other equipment for processing data;

“processing” means performing automatically logical or arithmetical operations on data, or the storing, maintenance, transmission, reproduction or communication of data;

“records” means documents which a person is obliged by any provision of the Acts to keep, issue or produce for inspection, and any other written or printed material;

“software” means any sequence of instructions used in conjunction with data equipment for the purpose of processing data or controlling the operation of the data equipment.

• (2) Any provision under the Acts which—

• (a) requires a person to keep, retain, issue or produce any records or cause any records to be kept, retained, issued or produced, or

• (b) permits an officer of the Revenue Commissioners—

• (i) to inspect any records,

• (ii) to enter premises and search for any records, or

• (iii) to take extracts from or copies of or remove any records,

shall, where the records are processed by data equipment, apply to the data equipment together with any associated software, data, apparatus or material as it applies to the records.

• (3) An officer of the Revenue Commissioners may in the exercise or performance of his or her powers or duties require—

• (a) the person by or on whose behalf the data equipment is or has been used, or

• (b) any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material,

to afford him or her all reasonable assistance in relation to the exercise or performance of those powers or duties.

CHAPTER 5 Capital gains tax: returns, information, etc.

913 Application of income tax provisions relating to returns, etc. [CGTA75 s51(1) and Sch4 par3(1), (2) (part of) and (3) to (5), par10(1) and par19; FA92 s246]

913.—(1) The provisions of the Income Tax Acts relating to the making or delivery of any return, statement, declaration, list or other document, the furnishing of any particulars, the production of any document, the making of anything available for inspection, the delivery of any account or the making of any representation, shall, subject to any necessary modifications, apply in relation to capital gains tax as they apply in relation to income tax.

• (2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.

• (3) A notice under any provision of the Income Tax Acts as applied by this section may require particulars of any assets acquired by the person on whom the notice was served (or, if the notice relates to income or chargeable gains of some other person for whom the person who receives the notice is required to make a return under section 878, as so applied by this section, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than the 6th day of April, 1974, but excluding—

• (a) any assets exempted by section 607 or 613, or

• (b) any assets acquired as trading stock.

• (4) The particulars required under this section may include particulars of the person from whom the asset was acquired and of the consideration for the acquisition.

• (5)
• (a) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the disposal of an asset shall for the purposes of this section constitute such a disposal.

• (b) An event which, apart from section 584 (3) as applied by section 586 or 587, would constitute the acquisition of an asset shall for the purposes of this section constitute such an acquisition.

• (6) Section 888 as applied by this section shall apply to property or leases of property other than premises as it applies to premises or leases of premises.

• (7) A return of income of a partnership under section 880 shall include—

• (a) with respect to any disposal of partnership assets during a period to which any part of the return relates, the like particulars as if the partnership were liable to tax on any chargeable gain accruing on the disposal, and

• (b) with respect to any acquisition of partnership assets, the particulars required by subsection (3).

• (8) A return under section 879 as applied by this section in relation to chargeable gains accruing to a married woman in a year of assessment, or part of a year of assessment, during which she is a married woman and living with her husband may be required either from her or, if her husband is liable under section 1028 (1), from him.

914 Returns by issuing houses, stockbrokers, auctioneers, etc. [CGTA75 s51(1) and Sch4 par4; FA94 s63; FA95 s70]

914.—(1) For the purpose of obtaining particulars of chargeable gains, an inspector may by notice in writing require a return under any provision of this section.

• (2)
• (a) In this subsection, “shares” includes units in a unit trust.

• (b) An issuing house or other person carrying on a business of effecting public issues of shares or securities in any company, or placings of shares or securities in any company, either on behalf of the company or on behalf of holders of blocks of shares or securities which have not previously been the subject of a public issue or placing, may be required to make a return of all such public issues or placings effected by that person in the course of the business in the period specified in the notice requiring the return, giving particulars of the persons to or with whom the shares or securities are issued, allotted or placed, and the number or amount of the shares or securities so obtained by them respectively.

• (3) A person not carrying on such a business may be required to make a return as regards any such issue or placing effected by that person and specified in the notice, giving particulars of the persons to or with whom the shares or securities are issued, allotted or placed and the number or amount of the shares or securities so obtained by them respectively.

• (4) A member of a stock exchange in the State may be required to make a return giving particulars of any transactions effected by that member in the course of that member's business in the period specified in the notice requiring the return and giving particulars of—

• (a) the parties to the transactions,

• (b) the number or amount of the shares or securities dealt with in the respective transactions, and

• (c) the amount or value of the consideration.

• (5) A person (other than a member of a stock exchange in the State) who acts as an agent in the State in transactions in shares or securities may be required to make a return giving particulars of—

• (a) any such transactions effected by that person in the period specified in the notice,

• (b) the parties to the transactions,

• (c) the number or amount of the shares or securities dealt with in the respective transactions, and

• (d) the amount or value of the consideration.

• (6) An auctioneer and any person carrying on a trade of dealing in any description of tangible movable property, or of acting as an agent or intermediary in dealings in any description of tangible movable property, may be required to make a return giving particulars of any transactions effected by or through that auctioneer or that person, as the case may be, in which any asset which is tangible movable property is disposed of for a consideration the amount or value of which, in the hands of the recipient, exceeds—

• (a) as respects transactions effected on or after the 6th day of April, 1994, but before the 6th day of April, 1995, £5,000, and

• (b) as respects transactions effected on or after the 6th day of April, 1995, £15,000.

• (7) No person shall be required under this section to include in a return particulars of any transaction effected more than 3 years before the service of the notice requiring that person to make the return.

915 Returns by nominee shareholders. [CGTA75 s51(1) and Sch4 par5]

915.—(1) In this section, references to shares include references to securities and loan capital.

• (2) Where, for the purpose of obtaining particulars of chargeable gains, any person in whose name any shares of a company are registered is so required by notice in writing by the Revenue Commissioners or by an inspector, that person shall state whether or not that person is the beneficial owner of those shares and, if that person is not the beneficial owner of those shares or any of them, shall furnish the name and address of the person or persons on whose behalf the shares are registered in that person's name.

916 Returns by party to a settlement. [CGTA75 s51(1) and Sch4 par6]

916.—The Revenue Commissioners may by notice in writing require any person, being a party to a settlement, to furnish them within such time as they may direct (not being less than 28 days) with such particulars relating to the settlement as they think necessary for the purposes of the Capital Gains Tax Acts.

917 Returns relating to non-resident companies and trusts. [CGTA75 s51(1) and Sch4 par7]

917.—A person who—

• (a) holds shares or securities in a company not resident or ordinarily resident in the State, or

• (b) is beneficially interested or acts as agent for or on behalf of a person who is beneficially interested in settled property under a settlement the trustees of which are not resident or ordinarily resident in the State,

may be required by a notice by the Revenue Commissioners to give such particulars as the Revenue Commissioners may consider are required to determine whether the company or trust is within section 579 or 590, and whether any chargeable gains have accrued to that company, or to the trustees of that settlement, in respect of which the person to whom the notice is given is liable to capital gains tax under section 579 or 590.

PART 39 Assessments

CHAPTER 1 Income tax and corporation tax

918 Making of assessments under Schedules C, D, E and F. [ITA67 s88(1) and s181; F(MP) A68 s2, s3(3) and Sch PtII; CTA76 s140(1) and Sch2 PtI par5]

918.—(1) Assessments under Schedules D, E and F, except—

• (a) such assessments as the Revenue Commissioners are empowered to make under Chapter 2 of Part 4,

• (b) assessments to which section 853 applies, and

• (c) such assessments as officers or persons appointed by the Revenue Commissioners are empowered to make under section 854,

shall be made by the inspectors or such other officers as the Revenue Commissioners shall appoint in that behalf.

• (2) The inspector shall give due notice to each person assessed of every such assessment made by him or her, the amount of the assessment and the time allowed for giving notice of appeal against the assessment.

• (3) Anything required to be done by the Revenue Commissioners in relation to the making of assessments under Schedule C or D may be done by such officer of the Revenue Commissioners as they may authorise in that behalf.

• (4) Where for any year of assessment profits or gains chargeable to tax under Case IV of Schedule D by virtue of section 98, 99 or 100 arise to any person from 2 or more sources, the several amounts of profits or gains so chargeable may be assessed in one assessment.

919 Assessments to corporation tax. [CTA76 s7 and s144; DCITPA96 s6; CABA96 s24(2)]

919.—(1) Assessments to corporation tax shall be made by an inspector.

• (2)
• (a) Where a company on whose profits the tax is to be assessed is resident in the State, the tax shall be assessed on the company.

• (b) Where a company on whose profits the tax is to be assessed is not resident in the State, the tax shall be assessed on the company in the name of any agent, manager, factor or other representative of the company.

• (3) The inspector shall give notice to the company assessed or, in the case of a company not resident in the State, to the agent, manager, factor or other representative of the company assessed of every assessment made by the inspector.

• (4)
• (a) In this section, “information” includes information received from a member of the Garda Síochána.

• (b) Where—

• (i) a company makes default in the delivery of a statement in respect of corporation tax, or

• (ii) the inspector is not satisfied with a statement which has been delivered, or has received information as to its insufficiency,

the inspector shall make an assessment on the company concerned in such sum as according to the best of the inspector's judgment ought to be charged on that company.

• (5)
• (a) In this subsection, “neglect” means negligence or a failure to give any notice, to make any return, statement or declaration, or to produce or furnish any list, document or other information required by or under the enactments relating to corporation tax; but a company shall be deemed not to have failed to do anything required to be done within a limited time if the company did it within such further time, if any, as the Revenue Commissioners or officer concerned may have allowed and, where a company had a reasonable excuse for not doing anything required to be done, the company shall be deemed not to have failed to do it if the company did it without unreasonable delay after the excuse had ceased.

• (b) Where an inspector discovers that—

• (i) any profits which ought to have been assessed to corporation tax have not been assessed,

• (ii) an assessment to corporation tax is or has become insufficient, or

• (iii) any relief which has been given is or has become excessive,

the inspector shall make an assessment in the amount or the further amount which ought in the inspector's opinion to be charged.

• (c) Subject to paragraph (d) and any other provision allowing a longer period in any class of case, no assessment to corporation tax shall be made more than 10 years after the end of the accounting period to which it relates.

• (d) In a case in which any form of fraud or neglect has been committed by or on behalf of any company in connection with or in relation to corporation tax, an assessment may be made on that company at any time for any accounting period for which by reason of the fraud or neglect corporation tax would otherwise be lost to the Exchequer.

• (e) An objection to the making of any assessment on the ground that the time limited for the making of the assessment has expired shall be made only on appeal against the assessment.

• (6) An assessment on a company's profits for an accounting period which falls after the commencement of the winding up of the company shall not be invalid because made before the end of the accounting period.

920 Granting of allowances and reliefs. [ITA67 s182]

920.—(1) Notwithstanding anything in the Income Tax Acts, the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf may at any time grant, in relation to any assessment in respect of income tax chargeable for any year of assessment, any allowance, deduction or relief authorised by the Income Tax Acts.

• (2) Whenever such inspector or other officer so grants any such allowance, deduction or relief in relation to an assessment, such assessment shall be deemed to be amended accordingly.

921 Aggregation of assessments. [ITA67 s183(1) to (5) (a) and (7); FA69 s65(1) and Sch5 PtI; CTA76 s140(1) and Sch2 PtI par6; FA80 s19 and Sch1 PtIII par1; FA97 s146(1) and Sch9 PtI par1(11)]

921.—(1) In this section, “personal reliefs” means relief under any of the provisions specified in the Table to section 458.

• (2) Where 2 or more assessments to income tax are to be made on a person under Schedule D, E or F or under 2 or more of those Schedules, the tax in the assessments may be stated in one sum, and the notice of assessment may be stated correspondingly.

• (3) A notice of appeal in a case in which subsection (2) applies shall, to be valid, indicate each assessment appealed against.

• (4) Pending the determination of an appeal against any one or more assessments referred to in subsection (2), an amount of tax (being a portion of the one sum referred to in that subsection) shall be payable on the due date or dates and shall be the amount which results when the appropriate personal reliefs are deducted from the assessments not under appeal or allowed from the tax charged in those assessments, as may be appropriate.

• (5) The tax stated in one sum under subsection (2) or the amount payable under subsection (4) shall for the purposes of sections 1080 and 1081 be deemed to be tax charged by an assessment to income tax.

• (6) Where for any of the purposes of the Income Tax Acts other than subsection (4) it becomes necessary to determine what amount of the tax charged is applicable to any one of 2 or more assessments referred to in subsection (2), a certificate from the inspector indicating the manner in which the deductions, allowances or reliefs were allocated and stating the separate amounts of tax, if any, and the instalments of tax applicable to any one or more assessments or to each assessment shall be sufficient evidence of the charge to tax in and by each such assessment.

922 Assessment in absence of return. [ITA67 s184; FA69 s33(1) and Sch4 PtI; CTA76 s140(1) and Sch2 PtI par7; DCITPA96 s5; CABA96 s24(1)]

922.—(1) In this section, “information” includes information received from a member of the Garda Síochána.

• (2) Where the inspector does not receive a statement from a person liable to be charged to income tax, the inspector shall to the best of his or her information and judgment, but subject to section 997, make an assessment on that person of the amount at which that person ought to be charged under Schedule E.

• (3) Where—

• (a) a person makes default in the delivery of a statement in respect of any income tax under Schedule D or F, or

• (b) the inspector is not satisfied with a statement which has been delivered, or has received any information as to its insufficiency,

the inspector shall make an assessment on the person concerned in such sum as according to the best of the inspector's judgment ought to be charged on that person.

923 Function of certain assessors. [ITA67 s185]

923.—(1) (a) A person appointed under section 855 to be an assessor and a person (in this section also referred to as an “assessor”) appointed under section 854 shall on request be furnished free of charge by any officer in the relevant department or office or by any agent by whom the same are payable with true accounts of any salaries, fees, wages, perquisites, profits, pensions or stipends chargeable under Schedule E.

• (b) Every such assessor shall have access to all documents in his or her department or office which concern any such payments.

• (c) Every such assessor may, if he or she is dissatisfied with any account referred to in paragraph (a) or in any case in which it may be necessary, require from any person to be charged an account of any salary, fees, wages, perquisites, profits, pensions or stipend, within the like period as is limited for the delivery of statements of profits or gains under the Income Tax Acts, and under the like penalty as is provided in the case of failure to deliver such statements.

• (2) The assessors shall assess the persons who hold offices, or are entitled to pensions or stipends, in accordance with the annual amount thereof from the documents, accounts and papers in their respective departments.

• (3) Every assessment shall set out—

• (a) the full and just annual emoluments of every office and employment of profit, and the full annual amount of every pension or stipend,

• (b) the names of the persons entitled to those emoluments, pensions or stipends, and

• (c) the tax payable in each case.

• (4) An assessor who fails to comply with this section shall be liable to a penalty not exceeding £100 and not less than £20.

924 Additional assessments. [ITA67 s186; F(MP) A68 s4(1); FA69 s65(1) and Sch5 PtI; CTA76 s140(1) and Sch2 PtI par8; FA96 s132(2) and Sch5 PtII]

924.—(1) (a) Where the inspector discovers that—

• (i) any properties or profits chargeable to income tax have been omitted from the first assessments,

• (ii) a person chargeable—

• (I) has not delivered any statement,

• (II) has not delivered a full and proper statement,

• (III) has not been assessed to income tax, or

• (IV) has been undercharged in the first assessments, or

• (iii) a person chargeable has been allowed, or has obtained from and in the first assessments, any allowance, deduction, exemption, abatement or relief not authorised by the Income Tax Acts,

then, where the tax is chargeable under Schedule D, E or F, the inspector shall make an additional first assessment.

• (b) Any additional first assessment made by the inspector in accordance with paragraph (a) shall be subject to appeal and other proceedings as in the case of a first assessment.

• (2)
• (a) In this subsection, “neglect” means negligence or a failure to give any notice, to make any return, statement or declaration, or to produce or furnish any list, document or other information required by or under the Income Tax Acts; but a person shall be deemed not to have failed to do anything required to be done within a limited time if such person did it within such further time, if any, as the Revenue Commissioners or officer concerned may have allowed and, where a person had a reasonable excuse for not doing anything required to be done, such person shall be deemed not to have failed to do it if such person did it without unreasonable delay after the excuse had ceased.

• (b) Subject to paragraph (c) and any other provision allowing a longer period in any class of case, an assessment or an additional first assessment may be made at any time not later than 10 years after the end of the year to which the assessment relates.

• (c) In a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to income tax, an assessment or an additional first assessment may be made at any time for any year for which by reason of the fraud or neglect income tax would otherwise be lost to the Exchequer.

• (d) (i) In a case in which emoluments to which this subparagraph applies are received in a year of assessment subsequent to that for which they are assessable, paragraph (b) shall apply in the case of assessments or additional first assessments in respect of the emoluments subject to the substitution of a reference to the end of the year of assessment in which the emoluments were received for the reference to the end of the year to which the assessment relates.

• (ii) The emoluments to which subparagraph (i) applies are emoluments within the meaning of section 112 (2), including any payments chargeable to tax by virtue of section 123 and any sums which by virtue of Chapter 3 of Part 5 are to be treated as perquisites of a person's office or employment, being emoluments, payments or sums other than those taken into account in an assessment to income tax for the year of assessment in which they are received, and for the purposes of this paragraph—

• (I) any such payment shall, notwithstanding anything in section 123 (4), be treated as having been received at the time it was actually received, and

• (II) any such sums which are not actually paid to that person shall be treated as having been received at the time when the relevant expenses were incurred or are treated for the purposes of Chapter 3 of Part 5 as having been incurred.

• (e) An objection to the making of any assessment or additional first assessment on the ground that the time limited for the making of that assessment has expired shall only be made on appeal against the assessment.

• (3) Any assessments not made at the time when the first assessments are made shall as soon as they are made be added to the first assessments by means of separate forms of assessment.

925 Special rules relating to assessments under Schedule E. [ITA67 Sch2 rule1(1) and (2)]

925.—(1) Where at any time, either during the year of assessment or in respect of that year, a person becomes entitled to any additional salary, fees or emoluments over and above the amount for which an assessment to income tax has been made on that person, or for which at the commencement of that year that person was liable to be charged to income tax, an additional assessment shall, as often as the case may require, be made on that person in respect of any such additional salary, fees or emoluments, so that he or she may be charged in respect of the full amount of his or her salary, fees or emoluments for that year.

• (2) Where any person proves to the satisfaction of the inspector that the amount for which an assessment to income tax has been made in respect of that person's salary, fees or emoluments for any year of assessment exceeds the amount of the salary, fees or emoluments for that year, the assessment shall be adjusted and any amount overpaid by means of tax shall be repaid.

926 Estimation of certain amounts. [ITA67 s528; FA74 s11 and Sch1 PtII]

926.—(1) Where—

• (a) the total income of any individual from all sources, whether chargeable with income tax by deduction or otherwise, includes income from any source or sources which is to be computed on the basis of the actual amounts receivable in the year of assessment or where any deductions allowable on account of any annual sums paid out of the property or profits of an individual are to be allowed as deductions in respect of the year in which they are payable, and