For those companies obliged to file their financial statements in iXBRL, iXBRL returns are due within three months of the corporate tax return filing deadline. However, refunds won’t be paid until the iXBRL financial statements are filed. Tax clearance will also not issue until the iXBRL return is filed.

We would also like to remind you that if the iXBRL financial statements are not filed within three months of the corporate tax return filing deadline a surcharge may be imposed and a restriction of group loss relief could apply.

Further information on iXBRL filings is available on our iXBRL webcentre www.charteredaccountants.ie/iXBRL.