TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Surcharge for late submission of tax return

In cases where a penalty is applied under section 1077E of the Taxes Consolidation Act 1997 (TCA 1997) for the deliberate or careless making of an incorrect return, a taxpayer will not be liable to a surcharge (section 1084 TCA 1997) provided the return was made in a timely manner in the first instance. Revenue has updated its Tax and Duty manual to reflect this position.