Home   Tax and duty professionals   eBrief  

Revenue eBrief No. 173/25

23 September 2025

iXBRL filing clarification

Tax and Duty Manuals Part 38-02-01H  and Part 38-02-01I have been updated in Paragraph 3.1 to clarify that companies liable to Corporation Tax whose affairs are managed in either Large Corporates Division (LCD) or High Wealth and Financial Services Division (HWFSD) must continue to file iXBRL financial statements, as set out in Paragraph 2.1 of the iXBRL Tax and Duty Manual - Part 41A-03-01 and Revenue eBrief No. 255/24 of 14 October 2024.

Published: 23 September 2025 Print this page

Back to homepage Back to top