Top-up Tax Information Return (TIR)

Notification of filer

If the ultimate parent entity or designated filing entity files the TIR in another jurisdiction, the entity located in Ireland must inform Revenue.

The Irish entity must file a notification of the filer 15 months after the end of the fiscal year. This period is extended to 18 months for the first fiscal year that an entity is in scope.

The Notification of Filer will be available through the Revenue Online Service (ROS) from April 2026.

Next: Transitional simplified jurisdictional reporting

Published: 08 April 2026 Print this page

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