Online corporation tax return 2024 is now available on ROS

Revenue has recently confirmed that the 2024 Form CT1 for corporation tax is available for filing via ROS online and the ROS Return Preparation Facility (RPF) has been available since April 2024. Revenue has published guidance on the completion of the 2024 return and information on the RPF is outlined in related guidance also issued by Revenue.

The changes flagged in the guidance on the filing of the 2024 corporation tax return includes:

• Updates to the company details panel (paragraph 1), including new sections for De Minimis Aid, Outbound Payments Defensive Measures, Group Relief and, S299 Leases,
• Updates to the Trading Results Panel (paragraph 2) and further guidance on iXBRL filing (paragraph 3.1),
• Updates to the Irish Rental Income panel (paragraph 4) to include updated guidance on Non-Resident Landlord Withholding Tax (NLWT),
• Expanded sections in Irish Investment and Other Incomes (paragraph 5) including further guidance on Digital Games Credit (paragraph 5.3),
• Updates to Research and Development Credit (paragraph 8) to the S766, S766A, S766C, and S766D panels to reflect legislative changes, and
• Updated guidance on Close Company Surcharge (paragraph 9) and updates to the Recovery of Income Tax panel (paragraph 10).