Revenue eBrief No. 189/22

18 October 2022

Form 1 (IREF) 2021 Filing Deadline Extension

The Form 1 (IREF) 2021 is now available on the Revenue website.

The return filing and payment date for IREFs, with an obligation to submit the Form 1 (IREF) via MyEnquiries, is Wednesday, 16 November 2022.

When remitting an electronic payment, as instructed on the Form 1(IREF) 2021, details should be forwarded to to ensure correct and prompt allocation of funds to your customer record.

The form has been updated as follows:

  • It has been updated to refer to the 2021 Year of Assessment.
  • A panel (h) has been inserted at Part C – Self Assessment made under Chapter 4 of Part 41 to capture the amount of Preliminary Tax payable for the 2022 Year of Assessment.
  • and
  • Note 4 has been inserted to provide information on the minimum Preliminary Tax to be paid for 2022.