Revenue eBrief No. 021/24
12 January 2024
Loss relief for self-employed individuals adversely impacted by Covid-19 restrictions
Tax and Duty Manual Part 12-01-03 - Loss relief for self-employed individuals adversely impacted by Covid-19 restrictions - has been updated:
- to confirm that a claim for relevant loss relief under section 395A or relevant allowances under section 304(3A) can no longer be made due to the time limits provided for in the legislation. The last possible date by which a final claim could be made under section 395A or 304(3A) was the due date for the Form 11 tax return for 2021, which was 31 October 2022, and
- to include references to section 1077F and the Code of Practice for Revenue Compliance Interventions.