Revenue eBrief No. 145/21

28 July 2021

Full self assessment - time limits for making enquiries and making or amending assessments

Tax and Duty Manual Part 41A-05-04  - Full Self-Assessment: Time limits for making enquiries and raising assessments - is amended in Paragraph 4:

  • To clarify the circumstances  where assessments can be amended
  • To confirm that assessments can be made or amended outside the four-year      timeframe on conclusion of a Mutual Agreement Procedure, as provided for in section 959AA(2A) Taxes Consolidation Act 1997.