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Tax and Duty Manual - TCA97

Part 47-06-02

Surcharge for late returns: Due dates when starting a business

Part 47-06-03

PAYE tax paid and surcharge on late returns by directors

Part 47-06-01

Return Filing Dates – Forms 11 and CT1 Surcharge for Late Filing of returns and iXBRL Financial Statements Waiver of surcharge where there is a delay in uploading iXBRL financial statements through ROS

Part 47-06-08

Surcharge for late submission of income tax, corporation tax and capital gains tax returns

Guidelines for charging interest on late payment through Revenue Debt Management Services (DMS)

Guidelines for charging interest on late payment through Revenue Debt Management Services (DMS)