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 firstname.lastname@example.org 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.
- Note 4 has been inserted to provide information on the minimum Preliminary Tax to be paid for 2022.