Irish Revenue has issued eBrief No. 173/22 on updated guidance on a technical amendment that is needed for the completion of corporation tax returns (Form CT1) that were in draft when an update to the form was released on 16 August 2022.
Revenue eBrief No. 173/22 Form CT1 2021 - completion and submission of returns
An update to the 2021 Form CT1 was released on August 16th 2022. CT1 files started in ROS offline prior to August 16th and in draft at that date (August 16th) cannot be submitted on ROS without a technical amendment. Otherwise, the 2021 Form CT1 will need to be redone.
Tax and Duty Manual Part 38-02-01F - Form CT1 2021 - has been updated to include the details of the technical amendment in a new Appendix 2. Filers are advised that it is important to
Queries about this technical amendment can be raised with the ROS Helpdesk.
CT1 files started in ROS online and in draft at August 16th are being fixed by Revenue, and there is no need for customers to do anything with online files (additional information is in Appendix 2).