Preliminary tax payment declaration for corporation tax for the accounting period ending 31 December 2015 is available on Revenue Online Service (ROS).

Companies/tax agents who are filing a CT1 Return for the period ending 31 December 2014 may, also submit the preliminary tax payment declaration for the following accounting period. We understand that this facility is accessed from the Payments/ Refunds section on the client services/my services page on ROS.

Notice of this facility was announced in Revenue eBrief No. 89/15 which is published here.