Revenue E-Brief

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Revenue E-Brief Issue 77/17, 01 September 2017

Corporation Tax Statement of Particulars - Section 882 TCA 1997

Companies registered with the Companies Registration Office (CRO) are required to register with Revenue when:

  • they commence to trade
  • there's a material change in their details or
  • required to do so by a notice from a Revenue Inspector.

On 1 September 2017, Revenue is issuing notices to companies who registered with the CRO during 2016 but have not yet registered their trading status with Revenue.

The notice requires a reply; either to request a tax registration or to provide an update on the company's status.

  1. A tax registration with Revenue is required where trading has commenced. The company's tax registration is to be done online on eRegistration where the company's agent is replying. Otherwise, the notification of commencement of trading can be sent on a Form TR2 to the relevant Registration Unit responsible for the geographic location where the company is managed and controlled. Details are available on the Revenue website.
  2. A reply within 30 days detailing the company's status where:
    • the company does not intend to trade or
    • it has not yet commenced to trade but intends to do so (including an approximate date of when trading is expected to commence) or
    • is non-resident by virtue of a Double Taxation Agreement.

This reply should be delivered online using the website link provided in the notice from Revenue.

Further details of Section 882 can be found in Tax and Duty Manual Part 38-02-08.

01 September 2017