FULL SELF ASSESSMENT

self assessmentThe Finance Act 2012 introduced full self assessment for chargeable persons effective from January 2013

This applies to Corporation tax, Income tax and Capital Gains tax.

 

1.     You cannot appeal a self assessment.

Therefore you must enter your own figures in self assessment panel.

Filers who are not required to use ROS online must complete self assessment panel on paper F11 if it is not  filed before 31st August 2014

2.     Assessment will no longer issue. Other bodies have been advised.

3.    Expressions of doubt (EOD) S959P TCA

New EOD facility must be used and information required by S959P TCA provided to Revenue by secure email.

EOD  must be lodged before filing date

 

4.   Amendments must be e-filed

E-filed returns must be e-amended

New advisers cannot access previous returns and amendments must be made in writing