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. 86/2016 Update of iXBRL Frequently Asked Questions on Revenue.ie

Corporation Tax filers are obliged to submit electronic financial statements with their Corporation Tax returns. The option to file electronic financial statements is also available to Income Tax filers on a voluntary basis.

The iXBRL FAQs page on the Revenue website has been updated.

A Change Document is available detailing the changes made.

The most notable changes include:

  • Clarification of the process for iXBRL filing where two or more Form CT1s are being filed for a financial period.
  • Clarification in relation to companies in liquidation.

Other changes relate to the updating of legislative references but make no change to existing practice.

Tax and Duty Manual Part 41A-03-01 has been updated to reflect the most recent clarifications.

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

Queries regarding this matter can be referred to Revenue’s dedicated helpdesk for iXBRL matters at iXBRL@revenue.ie or to the relevant local Revenue Office.