111AAK UTPR return and self-assessment

Summary

This section sets out the administrative requirements with regards to UTPR filings.

Details

(1) This subsection provides that a relevant UTPR entity shall prepare and deliver to the Revenue Commissioners a full and true return for the fiscal year, in the prescribed form, on or before the specified return date. This form is referred to as the “UTPR return”.

(2) This subsection provides that the UTPR return shall include a UTPR self-assessment, a declaration that the return is full and true and any further information as the Revenue Commissioners may reasonably require for the purpose of this Part as provided for by the prescribed form.

(3) This subsection provides that a UTPR return and UTPR self-assessment maybe amended in accordance with section 959V as applied by this Part.

Relevant Date: Finance Act 2024