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

Late CT return reminder letters

Corporation tax return reminder letters will issue to companies who have not filed a Form CT1 due on 23 March. The letters issued the week beginning 6 July.

The sample letter provided to Chartered Accountants Ireland does not refer to late filing surcharges as the imposition of surcharges continues to be relaxed due to COVID-19. Tax returns can be based on “best estimates” and iXBRL accounts do not have to be submitted at the same time as the Form CT1. The debt warehousing scheme can be accessed only when all outstanding tax returns are submitted.