Revenue eBrief No. 39/17

27 April 2017

Corporation Tax (CT1) Returns for 2016 and 2017, Forms 46G (Company)

Release of Form CT1 for accounting periods ending in 2017

The Corporation Tax Return for accounting periods ending in 2017 is available since April 3rd, for filing through ROS online and ROS offline.

Tax and Duty Manual Part 38-02-12 has been updated to include reference to the main  changes to the 2017 CT1 return.

Release of revised Form CT1 for accounting periods ending in 2016

A revised version of the Corporation Tax Return for accounting periods ending in 2016 is available since April 3rd.

Tax and Duty Manual Part 38-02-12 has also been updated to include reference to the  main changes to the 2016 CT1 return.

Form 46G (Company) for accounting periods ending in 2017 and 46G Spreadsheet

The ROS online and ROS offline Form 46G (Company) for 2017 is available since April 3rd.

An updated version of the 46G Return Tool (spreadsheet). This will cater for accounting periods ending in 2017 and for the 2016 year of assessment.

ROS Registration changes

From June, the ROS registration process will be updated; which will include security questions as a means of authenticating ROS users. This is in line with current standard security best practice. Introducing security questions will streamline and speed up the process for retrieving lost and expired ROS certificates and forgotten passwords.