Corporation tax returns for 2018 and Form 46G

May 28, 2018

Revenue recently published a new Tax and Duty Manual Part 38-02-13  which summarises the main changes to the corporation tax return (CT1) for 2018.  The CT1, along with the Form 46G (Company) for 2018 were made available in April.  The Form 46G (Company) must be filed for the same accounting period as the Form CT1 and iXBRL financial statements.  Revenue told us that they will commence a Form 46G compliance campaign shortly and are currently contacting taxpayers with outstanding Form 46G returns. 

An updated version of the 46G Return Tool (spreadsheet) is available at paragraph 12.4 in Revenue Tax and Duty Manual Part 38-02-13.  This caters for accounting periods ending in 2018 and for the 2017 year of assessment. Tax and duty manual Part 38-03-12 contains information on how to file Form 46G returns.