Revenue eBrief No. 066/20
23 April 2020
Late Submission of Corporation Tax Returns - Restriction of Reliefs
Tax and Duty Manual Part 47-06-04 has been updated to confirm that where a Corporation Tax return in respect of an accounting period ending June 2019 onwards, and due from 23 March 2020 onwards, is filed late due to Covid-19 circumstances, certain restrictions of reliefs will not apply.