Top-up Tax Information Return (TIR)
Correcting or deleting a Top-up Tax Information Return (TIR)
You can correct or delete a Top-up Information Return (TIR) that you submitted to Revenue if necessary. You may need to make a correction or deletion where information you previously submitted to Revenue needs to be modified.
Note
If an XML file does not upload successfully or fails the XML validation check, Revenue Online Service (ROS) will not accept the TIR. If a TIR has not been accepted, you cannot correct or delete the TIR.
For further information please see The Top-up Tax Information Return (TIR) filing process.
The functionality to correct or delete a previously filed TIR is in-built within the construct of the XML file. To correct or delete a TIR that was successfully filed, you must submit a correction or deletion XML message type (GIR102). This gives the direction to ROS to correct or delete the previous TIR submission.
The following sources provide guidance on the process for correcting or deleting a previously filed TIR:
Corrections and deletions submitted on ROS need to follow the same structure as the previously accepted message. Corrections and deletions must also be linked to the original file through the <CorrDocRefId> field elements.
The correction or deletion and resubmission of a previously filed TIR will not result in the TIR being considered a late filing, where:
- reasonable care was taken in submitting the original TIR
- and
- the correction or deletion and resubmission is necessary to:
- correct either an error or mistake
- or
- comply with any other provision of Part 4A of the Taxes Consolidation Act 1997.