(1) A relevant individual shall, as respects a tax year, on or before 31 October in the year after the valuation date, prepare and deliver to the Revenue Commissioners a full and true return, together with the payment of domicile levy, of all such matters and particulars in relation to the determination of liability to domicile levy as the Revenue Commissioners may require.
(1A) Where the Revenue Commissioners have reason to believe that an individual is chargeable to domicile levy for any year on the basis that he or she is a relevant individual for that year, the Revenue Commissioners may, by notice in writing, request the individual to deliver, within 30 days of the date of the notice, a full and true return, together with the payment of domicile levy, of all such matters and particulars in relation to the determination of liability to domicile levy as the Revenue Commissioners may require.
(2) A return under this section shall -
(a) be in such form as the Revenue Commissioners may
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