111AAN QDTT return and self-assessment

Summary

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

Details

(1) This subsection provides that a qualifying 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 “QDTT return”.

(2) This subsection provides that the QDTT return shall include a QDTT 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 QDTT return and QDTT self-assessment may be amended in accordance with section 959V as applied by this Part.

Relevant Date: Finance Act 2024