Members have raised issues regarding uploading 2021 Form CT1s which have been prepared using Revenue’s ROS Offline application. Following representations, Revenue has informed us that where a return has been started on ROS Offline (i.e. work-in-progress) but was not received by Revenue before the IT release of 16 August 2022, the return cannot be submitted in ROS without a technical amendment.
Details of this technical amendment are contained in Appendix 2 of Revenue’s updated 2021 Form CT1 Tax and Duty Manual. The alternative for taxpayers and agents is to restart the Form CT1 using the updated ROS Offline application. Where Forms CT1 were received by Revenue before the IT release of 16 August 2022, these were fixed by Revenue and processed accordingly.