ICAI, under the auspices of CCAB-I, attended TALC Simplification on Thursday, 2 April. At the meeting, Revenue advised on corporation tax returns for 2009 and income tax returns for 2008.

Corporation Tax

Revenue advised that the new corporation tax assessing system is now in place for 2009 so the Form CT1s for 2009 can now be filed.

Income Tax

Revenue have issued paper Form 11 2008 returns. Paper returns have been sent to those taxpayers who filed using a paper return last year. If the taxpayer filed through ROS last year, then a paper return for 2008 will not be sent out.

In addition, if a taxpayer has been assigned to an agent and that agent is registered for ROS, then a paper return will not be sent out – irrespective of whether the taxpayer had filed a paper return last year.

In the above circumstances if a taxpayer wishes to submit a paper Form 11 2008 and he did not receive a paper return, then the Form 11 2008 should be downloaded from the Revenue website, completed and submitted.