The Corporation Tax Return (Form CT1) and Form 46G Company for accounting periods ending in 2013 are available on ROS Offline and Online. Under the new self-assessment system a self-assessment must be submitted along with the return. To comply with this the Form CT1 for 2013 has been amended to include two new panels - a CT self-assessment panel and a CGT/IT self-assessment panel.

The new self-assessment panel is mandatory where the accounting period start date is on or after 1 January 2013. Revenue advises in eBrief No. 20/13 (reproduced on here) that they will continue to provide an indicative tax calculation based on the details on the return and the self-assessment panel will be auto populated. You must formally agree or disagree with the calculation. Where you disagree, you must enter your own self-assessment.

Under the new self-assessment system Revenue will no longer issue a Notice of Assessment but will issue an electronic acknowledgement of your return and self-assessment.

Readers should note that downloadable versions of the Form CT1 and Form 46G Company are not available on the Revenue website as such returns are subject to the e-filing regulations. If you, or your clients, have been granted an exclusion from mandatory e-filing you should contact your Revenue office for a hard copy of these forms.