Revenue eBrief No. 140/23

07 June 2023

Expressions of Doubt (41a-03-00)

Tax and Duty Manual 41a-03-00 Expression of Doubt (Full Self-Assessment) IT/CT/CGT has been amended in paragraph 3.

This is to clarify that even where an Expression of Doubt has been accepted as genuine, interest will apply where a liability is due and has not been paid within 30 days of an assessment being raised.