TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 89/15 ROS Payment Facility – Corporation Tax Preliminary Tax Declaration for Accounting Period ending 31 December 2015

In response to requests from companies and tax agents, the facility to make a Preliminary Tax payment declaration for Corporation Tax for the accounting period ending 31/12/2015 will be made available on ROS from Monday 14th of September.

Companies/tax agents who are filing a CT1 Return for the period ending 31/12/2014 may, if they so wish, also submit the Preliminary Tax payment declaration for the following accounting period. This facility is accessed from the Payments “Refunds section on the client services/my services page on ROS as before.

The submission of an early Preliminary Tax payment declaration does not affect the payment due date for that accounting period.

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