Revenue updates Return Filing Dates Manual for iXBRL filings

Nov 23, 2020

Revenue updated the TDM -  Part 47-06-01 - Return Filing Dates – Forms 11 and CT1: Surcharge for Late Filing; Surcharge where there is a delay in uploading iXBRL financial statements through ROS. The manual now reflects the extended date of 10 December 2020 for the electronic filing of Form 11 for 2019. Information has also been added on the suspension of the surcharge for the late filing of CT1 returns and iXBRL financial statements due from 23 March 2020 onwards, which applies until further notice.  The CCAB-I asked Revenue to provide clarification on the iXBRL surcharge suspension at a recent TALC meeting. 

In relation to late filing of CT1 returns the manual reads:

The application of a surcharge for the late filing of CT1 returns for accounting periods ending 30 June 2019 onwards – that is, CT1 returns due from 23 March 2020 onwards – is suspended until further notice.

In relation to late filing for iXBRL financial statements the manual reads:

NB - The application of a surcharge for late iXBRL financial statements for accounting periods ending 31 March 2019 onwards – that is, CT1 returns due from 23 March 2020 onwards – is suspended till further notice. However, taxpayers and agents should still follow the procedure below to advise Revenue of any delay in uploading an iXBRL file.

The procedures to follow in relation to late filings of iXBRL financial statements are sent out on page 4 of the manual.