Revenue eBrief No. 178/21

27 September 2021 

ROS Form CT1 2021 - the CT return for accounting periods ending in 2021

Form CT1 2021, the CT return for accounting periods ending in 2021, is available for filing since April 2021 in both ROS online and offline facilities. A new Tax & Duty Manual  Part 38-02-01F  highlights the updates in the Form CT1 2021, including updated and mandatory questions.  The panels which have been updated are:

  • Trading Results
  • Extracts from Accounts
  • Irish Rental Income
  • Irish Investment and Other Income
  • Capital Gains
  • Close Company Surcharge
  • Dividend Withholding Tax.

Changes have been introduced to the Extracts From Accounts section to minimise unnecessary contact with compliant taxpayers in relation to incomplete or incorrect data. These changes include mandatory fields and updated questions, and are summarised in the Appendix.

Additional information is provided in the Company Details panel, to address queries about the reporting of transactions with jurisdictions considered to be non-cooperative for tax purposes.

The Form 46G company for accounting periods ending in 2021 is available for filing. Filers can complete the online version in ROS (up to 30 payees), the offline version (up to 3,000 payees) or the 46G Return Tool.

Tax & Duty Manual Part 38-02-01D (ROS Form CT1 2019) is updated in paragraph 13, consistent with TDM Part 47-06-08.