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

Extension to IXBRL filing deadline

Revenue has agreed to our request to extend the iXBRL filing deadline. Currently, iXBRL returns are due within 21 days of the Form CT1 filing date. This deadline will be extended later this year and returns will fall due within three months of the Form CT1 filing date for all companies. It is expected that this extended deadline will be provided for on a statutory basis in the Finance Bill. We understand that Revenue will issue an eBrief in due course confirming this. Agents and taxpayers should continue to file iXBRL returns within 21 days of the Form CT1 filing date until the date that the new rules come into effect is confirmed by Revenue.

We continue to engage with Revenue on iXBRL and we will keep you informed of developments.

You can read more on the iXBRL filing requirements for companies and updates on our iXBRL web centre.