ROS now provides the facility to amend a Form CT1 that has been submitted to Revenue. The main features of this new facility are:

• It is available from accounting periods ending in the year 2009.
• It is available through the ROS CT1 on-line facility only; there is no off-line amend facility.
• Only the person who filed the original return (either the company or its agent) will be able to amend the return details
• If the return details have been previously amended twice, it will not be possible to amend the case through ROS.
• It will not be possible to amend the following fields on the form CT1:
  • the accounting period
  • the expression of doubt field
  • the CGT on development land tab

Those fields that cannot be amended on-line will be ‘greyed out’.

It will not be possible to amend all returns; for example, periods which have been previously amended twice, periods that have been subjected to a Revenue audit, etc. Where an accounting period is blocked from on-line amendment, the user will be advised that they should submit their amendment(s) to the appropriate Revenue district.

Notes:

When a user selects an accounting period in ROS on-line and a form CT1 has already been submitted, they will be presented with the return information currently held by Revenue. An introductory page will clearly show that the form CT1 is being opened in amend mode.

The CT1 screens are the same in amend mode as they are in the original CT1 form.

The return details presented may not be the same as those originally submitted, as the return may have been amended in the Revenue district. Remember it is the return details currently held on the Revenue file and not the return details submitted that are shown on the amendable CT1 screens.

If a user amends a field on the return that would not, on its own, generate a new notice of amended assessment (e.g. an item in the extract from accounts pages) the user will be presented with a message advising them of this. The user can of course still submit the amendment.

Where a user is advised that it is not possible to amend the return details on-line and to submit their amendment direct to the Revenue district, the amendment should be requested by existing methods, i.e. letter, email, fax or phone. The purpose of contacting the Revenue office is to give the correct information to enable the return details be amended. The Revenue district will not be in a position to ‘unblock’ the return to allow an amendment through ROS.

It will not be possible to amend return details in the period between submitting a return to ROS and the issue of an assessment. If the return details require amendment the user will have to wait until after the issue of the notice of assessment (or amended notice of assessment).

A similar on-line facility to amend the Income Tax Form 11 will be available later this year. You will be advised in Revenue e-brief when this development is released.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.