Late CT return reminder letters

Jun 29, 2020

Corporation tax return reminder letters will issue to companies who have not filed a Form CT1 due on 23 March. The letters will issue the week beginning 6th July.  

The sample letter provided to Chartered Accountants Ireland does not refer to late filing surcharges as the imposition of surcharges continues to be relaxed due to COVID-19. Tax returns can be based on “best estimates” and iXBRL accounts do not have to be submitted at the same time as the Form CT1. The debt warehousing scheme can be accessed only when all outstanding tax returns are submitted.