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.

Next: Transitional simplified jurisdictional reporting

Published: 29 January 2026 Print this page

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