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.