Revenue eBrief No. 032/22

14 February 2022

Common Contractual Fund (CCF) February 2022 Filing – Updated Form CCF1 available

A new version of the Form CCF1 is now available on the Revenue website in the Related Forms panel.

CCFs are required to file this updated statement on or before 28 February 2022 (including, where applicable, a statement with a nil amount), as provided by Section 739I TCA 1997.

As noted on page 1 of the Form CCF1, filing should be completed electronically and returned to Revenue via MyEnquiries to largecasesdiv@revenue.ie.

The Form CCF1 has been updated by the addition of following panels -

  • The Name of the Signatory on the form in plain text.
  • The Net Asset Value of the CCF at the end of the accounting period.
  • Unitholding of each Unit Holder at the end of the accounting period.
  • Nature of assets held by the CCF during the year of assessment. This panel should confirm the overall investment strategy of the fund or sub fund, which should include details regarding the type and general location of the investments.