Revenue eBrief No.106/23

28 April 2023

Common Contractual Fund (CCF) 2023 filing - Deadline Extension and Updated Form CCF1 available

A new version of the Form CCF1 is now available on the Collective Investment Vehicles page, in the Related Forms panel of the Revenue website.

Section 739I(4) of the Taxes Consolidation Act 1997 obliges CCFs to file this statement annually. This new version of the Form CCF1 should be used for filings in respect of the year of assessment 2022. The filing deadline for Form CCF1 in respect of the year of assessment 2022 is extended to 21 July 2023.

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 the following panels:

• General Overview of business activities carried out by the CCF in the year of assessment;
• Details of any Material Transactions carried out by the CCF in the year of assessment;
• Details of any transactions entered into with persons connected with any unit holder in the CCF in the year of assessment;
• Disclosure of Assets held by the CCF at end of year of assessment (which includes disclosure of asset type, location and value); and
• Detailed guidance notes attached to the updated Form CCF1 to assist completion of the statement, including practical examples illustrating level of detail required.