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

Failure to file corporation tax returns

At a recent meeting of the Tax Administration Liaison Committee (TALC), it was noted by Revenue that new companies who register for corporation tax and do not file the required corporation tax return will receive a section 882 letter in July.

These letters will ask the company to file a return or notify Revenue why a return is not required. More details of the requirements under section 882 TCA 1997 can be found in TaxSource on our website.