Pearse Doherty (Donegal, Sinn Fein)

If I am in this category and my tax liability over the past two years is €500 each year and I have not filed, Revenue will say my tax liability is €1,000. If my tax liability for the past two years was €500,000 each year, Revenue will say my tax liability is €500,000. If my tax liability is greater, Revenue will give me the accurate tax liability based on the past two years, but if it is below €1,000 it is going to send me a letter informing me that my tax liability is greater than what it actually is likely to be.