Revenue has informed us that it intends to issue a notice to taxpayers who registered for Corporation Tax and have not filed Corporation Tax returns for years up to and including 2021. The notice is a Level 1 Compliance Intervention in accordance with Revenue’s Compliance Intervention Framework.
Notices are expected to issue in the coming days, via Revenue’s online system (ROS) and by post, to taxpayers with outstanding corporation returns and their agents.
Revenue has noted that the non-filing of a required tax return can result in a more detailed review by Revenue and is a prosecutable offence. The late filing of a return for Corporation Tax may result in the restriction of certain reliefs.
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