553. Time limits and right to information.

An assessment may be made or adjusted1, or a claim for relief may be made2, after the end of the period otherwise allowed3 if it is made on or before the third anniversary of the normal self-assessment filing date4 for the tax year5 in which the administration period ends6.

An officer of Revenue and Customs may by notice in writing require a person ('the taxpayer') to provide information or to produce a document, if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position7.

It is the duty of a personal representative