Revenue eBrief No. 145/25
30 July 2025
Surcharge for late submission of income tax, corporation tax and capital gains tax
Tax and Duty Manual Part 47-06-08 - Surcharge for late submission of income tax, corporation tax and capital gains tax returns - has been amended:
- by the addition of a new Paragraph 2 outlining the interaction of statutory interest in section 1080 Taxes Consolidation Act 1997 (TCA) and the later filing surcharge in section 1084 TCA - subsequent paragraphs are renumbered;
and
- in paragraph 5 to clarify that, where the capital gains tax (CGT) panels of the Form 11 are left blank, a taxpayer is deemed not to have filed a CGT return and will be liable to the late filing surcharge under section 1084 TCA, if the taxpayer has a CGT liability. If there are entries on the CGT panels, the taxpayer is deemed to have filed a CGT return. If it transpires later that the CGT liability is incorrect, as provided for in section 1084(1)(b) TCA, the taxpayer is deemed not to have filed a return in time for CGT purposes and will be liable to the late filing surcharge.