Revenue eBrief No.145/21 – Full self assessment – time limits for making enquiries and making or amending assessments

Revenue eBrief No. 145/21

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.