Revenue eBrief No. 097/26

Tax and Duty Manual 41A-05-04 - Full self-assessment. Time limits for making enquiries and making or amending assessments - has been amended:

in Paragraph 4.2 to outline the exception to the four year rule for making and amending assessments in cases where a taxpayer has not made a full and true disclosure of all material facts necessary for the making of an assessment for a period;
in Paragraph 4.2 to reflect the amendment in section 98 Finance Act 2025 providing that a Revenue officer may make or amend an assessment outside the normal four year period to give effect to a MAP (Mutual Agreement Procedure) reached under a limited scope treaty; and
in Paragraph 5, to remove an obsolete reference to section 959Z (5) to (8) inclusive, which were deleted by Finance (Tax Appeals) Act 2015.

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