Revenue E-Brief

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Revenue E-Brief Issue 122/17, 22 December 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 start to trade,
  • there's a material change in their details, or
  • required to do so by a notice from a Revenue Inspector.

In early December 2017, Revenue issued:

  1. notices to companies that registered with the CRO during 2014 but have not yet registered their trading status with Revenue; and
  2. reminder notices to companies that registered with the CRO in 2015 and 2016.

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 started. The company's tax registration should be done online on eRegistration where the company's agent is replying. Otherwise, the notification of commencement to trade 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 started to trade but intends to do so (including an approximate date of when trading is expected to start) 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. Failure to provide a reply may lead to penalties including CRO strike off.

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

22 December 2017