Revenue recently issued reminder letters to taxpayers who according to their records have not filed their Form 11 income tax returns for the 2018 tax year.

Revenue told us that notification of this correspondence issued to the tax agent on record. The letter has a questionnaire on the reverse side that taxpayers are requested to complete and return to Revenue.

Revenue provided us with a sample of the letters:

• Taxpayer copy with questionnaire
• Agent copy

Revenue also began issuing letters this month to companies who according to their records have a Form CT1 outstanding for accounting periods ending in the period to 31 December 2018. Late filing of the Form CT1 may result in a surcharge and other sanctions. Revenue also provided us with a copy of the letter.

The sample letters are published on here.