Estimates for Income Tax and Corporation Tax

Enforcement and displacement of Revenue estimates

Revenue can enforce the estimate amount as if you had filed a return in the normal way and not paid the liability. The liability, if not paid, can be referred to the Collector General's Division for enforcement. This can include, but is not limited to, the attachment of a personal bank account, referral to the Sheriff or legal proceedings.

If you do not pay the estimate or file a tax return

If you do nothing:

1. After 30 days, the estimate becomes enforceable.
2. Revenue will refer it to the Collector General’s Division for enforcement
3. Interest and penalties can continue to build until you file and pay.

How to displace the estimate

If you are chargeable, you need to do the following within 30 days:

1. File the missing return for the period named on the notice using the Revenue Online Service (ROS).
2. Pay the tax due.
3. Pay any interest, penalties and late filing surcharge that apply. This replaces the  estimate with your actual liability. This is called 'displacing' the estimate.
4. If you are not a chargeable person for the period, you can cancel your tax registration for Income Tax or Corporation Tax.

Next: Estimate displaced by filing a return