Form CT1 for 2015 and a revised form for 2014 include iXBRL filing requirements
The Form CT1 for accounting periods ending in 2015 is now available. A new version of the form for accounting periods ending in 2014 was also released. Both forms include fields for iXBRL filing requirements.
The changes are to the "Extracts from Accounts" section of the form:
There is a notification of the requirement to file iXBRL returns with the Form CT1.
Subject to phase 2 of mandatory iXBRL filing?
Members had reported to us different interpretations of the phase 2 exclusion criteria, specifically the “Balance Sheet Total”, for mandatory iXBRL filing, which came into effect from 1 October last. Following representations made via the TALC forum Revenue have implemented transitional arrangements in respect of the phase 2 "Balance Sheet Total" criterion.
As per eBrief No. 37/15 the following transitional arrangements...
Form 46G (Company) for accounting periods ending in 2015
The ROS online and ROS offline Form 46G (Company) is now available. An updated version of the 46G Return Tool (spreadsheet), which can be used as an alternative to the ROS form, is expected shortly. In the meantime the existing spreadsheet can be used. The 46G spreadsheet and instructions may be requested from Revenue at firstname.lastname@example.org....