On 13 September 2022, the Irish Revenue published an eBrief No. 173/22 related to the corporate income tax (CIT) return guide (Form CT1 2021).
The Revenue states that 2021 Form CT1 was released on 16 August 2022. CT1 files started in ROS offline prior to 16 August and in draft at that date (16 August) cannot be submitted on ROS without a technical amendment. Otherwise, the 2021 Form CT1 will need to be redone.
Accordingly, 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. Appendix 2 provides instructions to address issues in uploading Forms CT1 created in ROS and not submitted to Revenue by 16 August. Filers are advised that it is important to:
- follow all the steps outlined; and
- save a copy of the draft Form CT1 before trying the technical amendment.
CT1 files started in ROS online and in draft at 16 August are being fixed by Revenue, and there is no need for customers to do anything with online files. Queries about this technical amendment can be raised with the ROS Helpdesk.
