Revenue updated the Tax and Duty Manual (TDM) – Notification to be a ‘qualifying company’ – to set out how certain late filings, arising from the COVID-19 restrictions, will be treated.
The TDM Part 04-09-03 now provides that where a notification was not filed within the 8-week period but
- it was intended from the outset that the company would be a qualifying company, and
- the notification was due to be filed between 24 March 2020 and 8 June 2020,
then the company will be treated as having filed their notification on time where the company files the Form S.100 no later than 30 November 2020.
Further details on this update can be found in Revenue eBrief No.181/20.