Revenue announced that where a Form CT1 has been submitted to Revenue, the form can now be amended through the ROS online facility for accounting periods ending in the year 2009. However, there is no ROS offline facility.

The main features of this new ROS facility are:

• It is available for accounting periods ending in the year 2009
• Only the person who filed the original return (either the company or its agent) will be able to amend the return details
• If the return details have been previously amended twice, it will not be possible to amend the case through ROS
• It will not be possible to amend the following fields on the form CT1:
  • the accounting period
  • the expression of doubt field
  • the CGT on development land tab

It will not be possible to amend all returns; for example, periods which have been previously amended twice, periods that have been subjected to Revenue audit, etc. Where an accounting period is blocked from online amendment, the user will be advised that they should submit their amendment(s) to the appropriate Revenue district.

Further details on the Form CT1 amendments are set out in eBrief 18/10 which is available here.