Revenue eBrief No. 209/20

23 November 2020

Return Filing Dates – Forms 11 and CT1

Tax and Duty Manual Part 47-06-01 - Return Filing Dates – Forms 11 and CT1: Surcharge for Late Filing; Surcharge where there is a delay in uploading iXBRL financial statements through ROS - has been updated to reflect the extended date of 10 December 2020 for the electronic filing of Form 11 for 2019.

Information has also been added on the waiver of the surcharge for the late filing of CT1 returns and iXBRL financial statements due from 23 March 2020 onwards, which applies until further notice.