Tips and pointers for the busy filing season  Important dates For the majority of Irish companies, the following timelines apply: For a financial year end date of 31 December, the 30 September is the most common Annual Return Date (ARD). Therefore, by Tuesday 25 November, 56 days from the ARD, the company’s Annual Return, financial statements and signed signature page should be electronically filed (only-no manual filing is permitted). Please note that not every 31 December year end has an ARD of 30 September so it is important to confirm the ARD and then it is 56 days from that date. Please click here for the Companies Registration Office information on peak filing. File early! We would encourage presenters to file early if at all possible. Do not leave filing till the last minute. The Companies Registration Office’s (CRO) position on timing of receipt of a document is when it has been received by the CRO and not when it has been sent by you or your agent. Therefore, if there are delays in the system which result in the documents being received after midnight on 25th November then the document is late even if it had been sent before midnight. Also, early filing will help to avoid problems with potential CRO systems and resource deficiencies. At a stakeholder meeting with the CRO on 3 September 2025 the CRO reported that it has a backlog of 20,000 B1’s to process. They estimate that this is a 6-week backlog. They anticipate that this will reduce by the beginning of peak filing season, but early filing may mitigate potential difficulties and delays. Please click for more companies office information on common errors on form B1. Other matters to keep in mind Please also check if there have been any changes in the company since the last annual return and that the forms have been filed to reflect these changes, and then update the B1 accordingly. Confirm that if you are claiming any exemptions such as audit exemption, abridgement or Section 357 Guarantee you are entitled to do so as check if there have been changes in the company size or the group thresholds. Remember also that the financial statements must be uploaded before the signature page is generated so anyone leaving it to the last day will have to make sure that the director and secretary are available to sign if there is no EFA appointed to the company. Please note that the Companies Registration Office (CRO) will not accept electronically signed documents. The signature page(s) must be physically signed i.e. “wet ink” and then scanned for submission. If you require help with CORE or have technical issues with filing your annual return, please contact the CRO Helpdesk support@cro-helpdesk.cloud.gov.ie. Agents who use software packages should contact their software vendor directly for information in relation to technical issues, such as upgrades of these systems. All other queries for Annual Returns can be directed to the dedicated mailbox CRO Annual Returns annualreturns@cro.ie Adverse consequences of late filing Late filing can have the following adverse consequences: Late filing fees Loss of audit exemption. The rules have changed since July 2025 .Click for a news item on the changes to audit exemption rules Possible application to district court for extension of time to file Involuntary strike off of the company Disqualification of director This information is provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.    

Mental health challenges can affect anyone, at any time. Recognising the early signs of emotional distress is key to preventing more serious issues and maintaining a healthy, fulfilling life. Recognising Depression Depression affects people in different ways, but common signs include: Loss of interest in usual activities Social withdrawal Persistent sadness or hopelessness Feelings of guilt or worthlessness Tearfulness or irritability Physical symptoms like aches, fatigue, or changes in appetite Difficulty concentrating Anxiety often coexists with depression In the 2024 Aware national survey, over half of adults (53%) reported experiencing depression at some point in their lives. The same study found that 20.9% of adults had an official diagnosis of depression. Depression is a very common condition and anyone can experience these feelings, it doesn’t discriminate.  If you’ve felt down or lost interest in things you usually enjoy for more than two weeks, it may be time to seek support. Depression can be triggered by stress, trauma, or life changes—but sometimes it arises without a clear cause. Understanding Anxiety Anxiety is a natural response to stress or perceived threats. It can show up as: Racing thoughts or excessive worry Physical symptoms like a churning stomach, rapid heartbeat, or breathlessness Difficulty concentrating or sleeping Avoidance of certain situations While occasional anxiety is normal, it becomes a concern when it interferes with daily life or feels overwhelming. Taking Action If you recognise these symptoms in yourself: Talk to someone you trust Stay active and eat well Limit alcohol and other unhelpful coping mechanisms Reach out to your GP or support services like Thrive, which offers free, confidential emotional support including counselling and wellness coaching Suicide Prevention: What to Know The CSO estimates over 500 people die by suicide each year in Ireland. If poor mental health is left untreated or an overwhelming situation occurs, suicide ideation can manifest.  Suicidal thoughts often arise when risk factors outweigh protective ones. Risk factors may include: Bereavement or trauma Financial or relationship difficulties Mental health conditions Isolation or lack of support Protective factors include: Strong personal relationships Access to support services Personal resilience and coping skills A sense of purpose or belonging If You’re Struggling: Take suicidal thoughts seriously – don’t dismiss or ignore them Talk to someone immediately – a friend, family member, GP, counsellor, or support service (Mental Health Support Lines: HSE Support Helplines)  Identify your protective factors – relationships, routines, personal strengths, and sources of hope Avoid isolation – stay connected, even if it’s just a short message or call Create a safety plan – list people to contact, coping strategies, and reasons to stay safe Limit access to means – remove or secure anything that could be used for self-harm Seek professional help – early intervention can save lives If someone you care about seems withdrawn, irritable, or overwhelmed, check in with them. You don’t need to have all the answers, just being there and listening can make a difference. If You’re Worried About Someone: Ask them directly - it gives them the chance to open up and to talk. Don't panic and stay calm - the best you can do is to listen to them without judgement or blame. Don’t leave them alone  Help them access support – call a GP, counsellor, or emergency services if needed Follow up – check in regularly to show ongoing support  Whether you're struggling yourself or supporting someone else, early intervention and open conversations can save lives. Help is available and reaching out is a sign of strength. Thrive is the Institute's dedicated wellbeing hub, if you or someone you know are struggling, please know there is help out there. For more advice or information, contact the team by email at: thrive@charteredaccountants.ie  or by phone: (+353) 86 0243294. 

Cróna Clohisey, Director of Members & Advocacy commented:  “Today’s Action Plan places a welcome emphasis on controlling what we can in a volatile global environment. It is encouraging to see the announcement of a ‘Red Tape Challenge’ to reduce regulation for SMEs. Combined with the existing SME Test, we hope to see reduced cost and regulatory burdens so businesses can spend more time innovating and creating jobs. Our research reinforces this urgency; 57% of SMEs surveyed by us this year identified regulatory compliance burdens as a key area in need of government support.  “The policy focus on examining options to boost the competitiveness of the R&D Tax Credit is crucial for ensuring that Ireland remains a top destination for innovation, attracting both domestic and international companies. The R&D tax credit regime critically requires enhancements for greater uptake and access for SMEs and we have called for these in the CCAB-I Pre-Budget Submission.   “The announcement of a National Artificial Intelligence Office reflects our longstanding view that AI is a powerful opportunity to reduce administrative burdens, enhance data driven decision making and bolster competitiveness. The NAIO will hopefully be a much-needed forum to shape the future landscape for business in Ireland. “While the direction of the Action Plan is welcome, as is a whole-of-Government commitment, delivery will be critical. The implementation framework with its broad timelines is a useful element of the plan, however businesses also need to see accountability and transparent implementation so that these policy objectives translate into progress on the ground.”  

Minister of State at the Department of Finance Robert Troy welcomed guests to a Chartered Accountants Ireland New York member chapter event hosted in collaboration with Enterprise Ireland’s Strategic Financial Leadership programme last night. The event was held at the Consulate General of Ireland New York, with Gerald Angley, the new Consul General and his team in attendance. The panel discussion event, titled “Strategic scaling: Empowering financial leaders for growth,” was attended by approximately 100 members from New York and surrounding regions and other guests. Attendees on the evening also heard from Daryl Regan, Programme Manager of Enterprise Ireland’s Strategic Finance Leadership programme as well as Chartered Accountants Ireland’s Global Member Manager Gillian Duffy. Introducing the event, Minister Troy highlighted the importance of Irish companies' contributions to the U.S. economy, noting Ireland as the 6th largest source of Foreign Direct Investment in the U.S. The Minister acknowledged the vital role of professional bodies like Chartered Accountants Ireland in supporting economic growth. He emphasised the need for CFOs to be strategic leaders and encouraged networking to build relationships that will drive future success and global engagement. He noted the vital role of member networks like the Chartered Accountants Ireland New York member chapter as a testament to global reach and ambition. The event was a panel discussion of Chartered Accountants Ireland members who are based in New York and the surrounding regions recounting their journeys and learnings. They gave advice on expanding businesses beyond Ireland; navigating the advantages and challenges of cultural differences when expanding overseas; dealing with payroll compliance and tax complexities; how their Chartered training has played a pivotal role in getting them to where they are today and embracing AI. Other advice was to think big, be aware of costs which can often be higher than in Ireland, have a strong structure and don’t be afraid to articulate your successes and wins. Also in attendance at the event were Shane Rogers FCA FCPA – President of CAW Network USA, and Institute Council member Conall McGonagle FCA FCPA – CFO and CAO of the Ireland Funds America. The Chartered Accountants Ireland New York member chapter would like to thank Enterprise Ireland, the IESE Business School, Minister Robert Troy, Gerald Angley, the Consulate General of Ireland New York and his team, as well as all the members of the chapter who contributed to the event. The panellists were: Alan Fagan FCA FCPA – Partner, CrossCountry Consulting (discussion moderator), Sharon Cunningham FCA FCPA – CEO & Co- Founder, Shorla Oncology, David Evans FCA FCPA – Chief Executive Pivotel Corporate Barry Flanagan FCA FCPA – Vice President Global Payroll, and You can view photos from the event here. You can learn more about overseas member networks here.    

In UK news, Wednesday, 26 November has been announced as the date on which the next UK Budget will be delivered and last week the Institute held discussions with local Government representatives in Northern Ireland to discuss ongoing concerns about the upcoming April 2026 changes to agricultural and business property relief, which are expected to disproportionately affect the region. In Irish news, the Fiscal Monitor for August 2025 has been released and we bring you an update from the recent TALC Collections sub-committee meeting. In International news this week, the OECD publishes a revised Transparency Framework on tax rulings under BEPS Action 5. UK 1. The Chancellor has announced that the next UK Budget will take place on Wednesday 26 November 2025. 2. Last week the Institute met with local government in Northern Ireland to highlight its concerns in relation to the April 2026 changes to two key inheritance tax reliefs. Ireland 3. The Department of Finance and the Department of Public Expenditure and Reform have published the Fiscal Monitor for August 2025 which confirms an Exchequer surplus of €3.2 billion to the end of August. 4. Read about the representations made by the Institute, under the auspices of the CCAB-I, at the recent TALC Collections sub-committee meeting. International 5. The OECD has published a revised BEPS transparency framework on tax rulings. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s Post EU exit corner here.    

The Office for Professional Body Anti-Money Laundering Supervision (OPBAS) in the UK supervises the 25 professional body supervisors in the legal and accountancy sectors including Chartered Accountants Ireland. OPBAS has done work in 2025 on assessing the quality of suspicious activity reports (SARs). In order to improve the quality of SARs it is actively working with the UKFIU to support training sessions on SAR quality. UKFIU has recently released a series of videos to support SAR submissions. We encourage our members and firms to view these six SARs Best Practice Videos, available on YouTube and accessible by clicking the links below 1. What is a SAR and why do I need to submit one? 2. Know your Glossary Codes 3. Reason for Suspicion 4. Best practice for completing the criminal / terrorist property section 5. Best practice for completing the prohibited act section 6. What happens after you submit a DAML or DATF? This information is provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.  

On 8 September the Ulster Society hosted a webinar on Pension Wellbeing with Alex Price and Jonathan Gillespie of Legacy Wealth Management. The session will provided a comprehensive overview of key pension planning areas essential for both personal and client advisory work.  It covered tax relief opportunities, the impact of tapering rules on high earners, and the treatment of pension death benefits before and after age 75. The session also explored the intersection of pensions and Inheritance Tax (IHT), with a focus on the significant legislative changes expected post-2027. A recording of this webinar is available to view, for free and on demand, HERE A pdf copy of the slides used in the presentation is available HERE

Revenue has updated a number guidance notes on the operation of Residential Zoned Land Tax (RZLT) to include details on the process for non- resident owners to obtain a tax registration number. The updated manuals include the RZLT Site Sale or Transfer Guidelines, the guidance on RZLT Registration and RZLT Return. The guidelines on RZLT registration have also been updated to include information on the e-linking process. This information has also been included in the guidance on the RZLT return together with information relating to the Abatement Claim Form process.

Revenue has updated the guidelines for VAT registration to include relevant application details, details on turnover and registration thresholds and the EU VAT SME scheme. Further information on the EU VAT scheme was included in our newsletter last week.

Revenue has updated the Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits guidance to reflect the establishment of a new independent expert panel effective from 8 August 2025 and to confirm that the panel will operate for a duration of two years.

Revenue has updated the pensions manual providing guidance on the transfer of deferred pension benefits. The updated guide provides clarity on the transfer of deferred benefits from an occupational pension scheme to a PRSA. Details relating to the transfers from overseas arrangements to an Irish scheme and from an Irish scheme to an overseas arrangements are also outlined in the guidance. 

Revenue has updated the guidance on Donations to Approved Sports Bodies to reflect Finance Act 2024 amendments to the tax relief available for donations to "approved sports bodies” used for the funding of certain capital projects. The updates to the guidance include the following: The new procedures for self-assessed and PAYE individuals who can now opt to either claim a deduction for a relevant donation against their total income or surrender the relief to the approved sports body - examples are included in the appendix. Confirmation that an approved sports body must issue a receipt acknowledging the payment of a relevant donation, regardless of the donor category – PAYE, self-assessed individuals and companies. Confirmation that the relief given by the donor to the approved sports body will be claimable by the body on or after 1 December in the year after the relevant year of assessment in which the donation is made. A summary of the steps involved in the section 847A TCA claim process has been updated to reflect the new system.