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Revenue provides iXBRL filing clarification

Sep 29, 2025

Revenue has updated the guidance on the completion of corporation tax returns (Form CT1) for 2023 and 2024 following an update to the text on the iXBRL filing options on Form CT1. The guidance confirms that companies liable to Corporation Tax and whose affairs are managed in either Large Corporates Division or High Wealth and Financial Services Division must continue to file iXBRL financial statements.

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