Guidance on Completing Form CT1 2013
Revenue have published the Explanatory Notes on completion of Form CT1 2013. The notes include a reminder that companies must file all their specified tax returns electronically, including Form CT1 Supplement and/or Form 46G (Company) as applicable, with effect from 1 June 2011. Companies handled by Revenue's Large Cases Division must also file their financial statements in iXBRL where the tax return relates to accounting periods ending on or after 31 December 2012 and the return is filed on or after 1 October 2013.