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39 1997

TAXES CONSOLIDATION ACT, 1997

PART 38

Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers

CHAPTER 1

Income tax: returns of income

Notice of liability to income tax.

[F(MP) A68 s5(1)]

876. —Every person who is chargeable to income tax for any year of assessment and who in relation to that year has not been given a notice under section 877 or 879 and has not made a return of such person's total income shall, not later than one year after the end of the year of assessment, give notice to the inspector of taxes that such person is so chargeable.

Returns by persons chargeable.

[ITA67 s169; F(MP) A68 s6(2) and (3); FA69 s65(1) and Sch5 PtI; CTA76 s140(1) and Sch2 PtI par4; FA76 s11(5)]

877. —(1) Every person chargeable under the Income Tax Acts, when required to do so by a notice given to such person by an inspector, shall, within the time limited by such notice, prepare and deliver to the inspector a statement in writing as required by the Income Tax Acts, signed by such person, containing the amount of the profits or gains arising to such person, from each and every source chargeable according to the respective schedules, estimated for the period specified in the notice and according to the Income Tax Acts.

(2) Where a person's income of which particulars are required to be included in a statement under this section comprises a distribution chargeable under Schedule F, there shall be shown separately in the statement the amount or value of the distribution and the amount of any tax credit under section 136 to which the person is entitled in respect of that distribution.

(3) There shall be added to the statement referred to in subsection (1) a declaration that the amounts contained in that statement are estimated in respect of all the sources of income mentioned in the Income Tax Acts, describing those sources, after deducting only such sums as are allowed.

(4) Every such statement shall be made exclusive of any interest of money or other annual payment arising out of the property of any other person charged in respect of that interest of money or other annual payment.

(5) (a) Every person to whom a notice has been given by an inspector requiring such person to deliver a statement of any profits, gains or income in respect of which such person is chargeable under Schedule D or E shall deliver a statement in the form required by the notice, whether or not such person is so chargeable.

(b) The penalty imposed on any person proceeded against for not complying with this subsection who proves that such person was not chargeable to income tax shall not exceed £5 for any one offence.

Persons acting for incapacitated persons and non-residents.

[ITA67 s170; F(MP) A68 s6(4)]

878. —(1) Every person (in this subsection referred to as “the first-mentioned person”) acting in any character on behalf of any incapacitated person or person not resident in the State who, by reason of such incapacity or non-residence in the State, may not be personally charged under the Income Tax Acts shall, whenever required to do so by a notice given to the first-mentioned person by an inspector, within the time permitted by such notice and in any district in which the first-mentioned person may be chargeable on the first-mentioned person's own account, deliver a statement described in section 877 of the profits or gains in respect of which income tax is to be charged on the first-mentioned person on account of that other person, together with the prescribed declaration.

(2) Where 2 or more such persons are liable to be charged for the same person—

(a) one statement only shall be required to be delivered which may be made by them jointly or by any one or more of them, and

(b) notice in writing may be given by any such persons to the inspector for each district in which they are called on for a statement stating in which district or districts they are respectively chargeable on their own account, and in which of those districts they desire to be charged on behalf of the person for whom they act, and they shall, if any one such person is liable to be charged on such person's own account in that district, be charged in that district accordingly by one assessment.

Returns of income.

[ITA67 s172(1), (2), (4) and (6); FA74 s86 and Sch2 PtI; FA90 s23(2)]

879. —(1) In this section, “prescribed” means prescribed by the Revenue Commissioners and, in prescribing forms for the purposes of this section, the Revenue Commissioners shall have regard to the desirability of securing in so far as may be possible that no individual shall be required to make more than one return annually of the sources of the individual's income and the amounts derived from those sources.

(2) Every individual, when required to do so by a notice given to him or her in relation to any year of assessment by an inspector, shall within the time limited by the notice prepare and deliver to the inspector a return in the prescribed form of—

(a) all the sources of his or her income for the year of assessment in relation to which the notice is given;

(b) the amount of income from each source for the year of assessment computed in accordance with subsection (3);

(c) such further particulars for the purposes of income tax for the year of assessment as may be required by the notice or indicated by the prescribed form.

(3) The amount of income from any source to be included in a return under this section shall be computed in accordance with the Income Tax Acts; but, where under section 65 the profits or gains of a year ending on a date within the year of assessment are to be taken to be the profits or gains of that year of assessment, the computation shall be made by reference to that year ending on a date within that year of assessment.

(4) Where a person delivers to any inspector a return in a prescribed form, the person shall be deemed to have been required by a notice under this section to prepare and deliver that return.

Partnership returns.

[ITA67 s69(3) and s70(1) to (3A) and (5); FA74 s86 and Sch2 PtI; FA79 s30; FA90 s23(1)]

880. —(1) In this section—

precedent partner” has the same meaning as in Part 43 ;

prescribed” means prescribed by the Revenue Commissioners.

(2) The precedent partner of any partnership, when required to do so by a notice given to that partner in relation to any year of assessment by an inspector, shall within the time limited by the notice prepare and deliver to the inspector a return in the prescribed form of—

(a) all the sources of income of the partnership for the year of assessment in relation to which the notice is given;

(b) the amount of income from each source for the year of assessment computed in accordance with subsection (3);

(c) such further particulars for the purposes of income tax for the year of assessment as may be required by the notice or indicated by the prescribed form.

(3) The amount of income from any source to be included in a return under this section shall be computed in accordance with the Income Tax Acts; but where, in the case of a trade or profession, an account has been made up to a date within the year of assessment or more accounts than one have been made up to dates within that year, the computation shall be made by reference to the period, or to all the periods where there is more than one period, for which accounts have been so made up.

(4) Where a person delivers to any inspector a return in a prescribed form, the person shall be deemed to have been required by a notice under this section to prepare and deliver that return.

(5) The precedent partner of any partnership, when required to do so by a notice given to that partner by an inspector, shall within the time limited by such notice prepare and deliver to the inspector a statement in writing signed by that partner stating the amount of the profits or gains arising to the partnership from each and every source chargeable according to the respective schedules, estimated for the period specified in the notice and according to the Income Tax Acts.

(6) There shall be added to the statement referred to in subsection (5) a declaration that the amounts contained in that statement are estimated in respect of all the sources of income mentioned in the Income Tax Acts, describing those sources, after deducting only such sums as are allowed.

Returns by married persons.

[ITA67 s195B(3) and (6); FA76 s11(1) to (3); FA80 s19 and Sch1 PtIII par6; FA93 s10(1)]

881. —(1) Where an individual is required by a notice given under section 877 to deliver a statement in writing of the total income in respect of which the individual is chargeable to income tax and that income is or includes income of his or her spouse, the individual may, within 21 days from the date of the receipt of the notice, notify the inspector by whom the notice was given that the income in respect of which the individual is chargeable to income tax is or includes income of his or her spouse.

(2) Where an inspector receives a notification under subsection (1) or is of the opinion that the spouse of the individual concerned is in receipt of income, the inspector may by notice given to the individual's spouse require him or her to prepare and deliver to the inspector, within the time limited by the notice and in the form required by the notice, a statement in writing signed by him or her, setting out the amount of income arising to him or her from each and every source chargeable according to the respective schedules, estimated for the period specified in the notice and according to the Income Tax Acts, whether or not the individual's spouse or the individual concerned is the person chargeable to income tax in respect of that income.

(3) The delivery of a statement under subsection (2) shall not affect Chapter 1 of Part 44 .