Company Statement of Particulars

Statement of Particulars to be supplied by new companies

Under section 882 of the Taxes Consolidation Act 1997, every company which is incorporated or begins a trading activity in the State must give a Statement of Particulars to Revenue. This must be done within 30 days after the company begins trading.

A Statement of Particulars is also required where:

  • there is a material change in information given in their previous Statement of Particulars
  • a Revenue inspector gives the company notice that they require such a statement.

These statements must be provided within 30 days of the change or the request.

If a company fails to submit the Statement of Particulars, Revenue may notify the Registrar of Companies that the company has failed to submit a statement. The Registrar may then begin the strike-off process, under Section 726 of the Companies Act 2014. Additionally, the company and the secretary shall each be liable to a separate penalty, under Section 1073 of the Taxes Consolidation Act 1997.

If the company has not traded and does not intend to trade, they should contact the Companies Registration Office (CRO) and request to be struck-off the register.

If the company has begun trading, their agent may use Revenue’s eRegistration facility (available through the Revenue Online Service (ROS)) to register them for:

Alternatively, they may complete a Form TR2 and return it to their Revenue office.

If a company receives a notice from an inspector requiring them to complete the Statement of Particulars enquiry form, they should click on the link below. They will need the CRO Number and the Security Access Number provided on the notice to access this form.

Sign in to reply to a Company Enquiry Letter