Revenue issued eBrief No. 203/25 updating TDM Part 38-02-01J with guidance for completing 2025 CT1 returns.
Irish Revenue has issued eBrief No. 203/25 on 30 October 2025, introducing a new section of the Tax and Duty Manual (TDM), Part 38-02-01J, which guides completing Corporation Tax Returns (Form CT1) for accounting periods ending in 2025.
The TDM outlines how to access help for completing the ROS Form CT1 and highlights updates to the 2025 Form CT1, available for filing through ROS online and the ROS Return Preparation Facility (RPF).
Key updates include:
This TDM includes the following updates for 2025.
- Updates to the Company Details panel (paragraph 1) including De Minimis Aid and Transfer Pricing.
- Updates to the Trading Results panel (paragraph 2) including a new section for lease taxation section 403/404.
- Changes to the Extracts from Accounts panel (paragraph 3) including text changes for iXBRL filing and Expenses and Deductions for Stock Exchange Listings Expenditure.
- Changes to the Irish Investment and Other Income panel (paragraph 4) for R&D clawback.
- Changes to the Foreign Income panel (paragraph 5) relating to Foreign Life Policies and Offshore Funds.
- Changes to the Deductions, Reliefs and Credits panel (paragraph 6) relating to Stock Exchange Listing Expenditure.
- Changes to the Research and Development panel (paragraph 7) including unused carry forward, section 766C and S766D.
- Changes to the Film Tax panel (paragraph 8) for the Scéal Enhanced Credit.
- Clarification around certain fields relating to Lease Taxation.
