Extracts from Accounts – Form 11/CT1 – Guidance for Practitioners
Revenue has published updated Guidance for Practitioners regarding the ‘Extracts from Accounts’ section of the Form 11 and CT1 returns. The guidance clarifies the most common errors which Revenue maintains are made by practitioners when completing the ‘Extracts from Accounts’. Also included is a section covering frequently asked questions. This Guidance Note updates a similar article in Tax Briefing Issue 53.