Amending Income Tax Return

donkey10

Hi all,

Just wondering if any of you have had experiencing with amending tax returns and whether Revenue queried it.

I am a tax advisor and I complete and file my father's income tax returns who is a farmer. Himself and my mother had been 50:50 on the farm for years up until around 2006. Profit split 50:50 on the tax returns etc.

However the accountant who was filing the returns at the time suddenly stopped splitting the profits from 2007 onwards. It was only brought to my attention when I requested my mother's PRSI record and noted no PRSI contributions after 2006.

I only recently started filing my father's returns 2 years ago after returning from Australia. I did a tot on my mother's pension contributions and currently she is falling within the 3rd band/level for qualifying for the state pension - 8 more years would bring her into the 2nd level.

My questions is - if I go back and amend 2015, 2016 and 2017 tax returns to adjust the profits 50:50 between my mother and father, would it cause Revenue to query it? It would mean going forward for 2018 tax returns that it would also be 50:50 and it would mean my mother would qualify for social welfare pension (2nd level).

As a tax advisor I would never have amended returns for the query I have so I havent come across it.

Thanks in advance.