Part 38

Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers

• Part 38-00-01Tax Matters Relating to the Companies Act 2014
• Part 38-01-01Signature on Returns
• Part 38-01-02Income Tax and Corporation Tax Pay and File Returns
• Part 38-01-03aGuidelines for Registration for IT, CT, RCT, PREM and certain minor taxheads

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• Part 38-01-03bGuidelines for VAT Registration

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• Part 38-01-03cCancellation of Tax Registration

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• Part 38-01-03gMandatory e-filing notification following registration of company, trust, partnership or income tax
• Part 38-01-042015 ROS Form 11
• Part 38-01-04AIncome Tax return form 2016 (ROS Form 11)

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• Part 38-01-04BIncome Tax return form 2017 (ROS Form 11)
• Part 38-01-04CIncome Tax return form 2018 (ROS Form 11)
• Part 38-01-04DIncome Tax return form 2019 (ROS Form 11)
• Part 38-01-04EIncome Tax return form 2020 (ROS Form 11)

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• Part 38-01-04FIncome Tax return form 2021 (ROS Form 11)

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• Part 38-01-04GIncome Tax return form 2022 (ROS Form 11)
• Part 38-01-04HIncome Tax return form 2023 (ROS Form 11)

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• Part 38-02-01Completion of Tax Returns Corporation Tax Returns - Form CT1
• Part 38-02-01AROS Form CT1 2016 - Corporation tax return for accounting periods ending in 2016
• Part 38-02-01BROS Form CT1 2017 - Corporation tax return for accounting periods ending in 2017
• Part 38-02-01CROS Form CT1 2018: for accounting periods ending in 2018

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• Part 38-02-01DROS Form CT1 2019

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• Part 38-02-01EForm CT1 2020 - Corporation tax return for accounting periods ending in 2020
• Part 38-02-01FForm CT1 2021 - Corporation tax return for accounting periods ending in 2021

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• Part 38-02-01GForm CT1 2022 - Corporation tax return for accounting periods ending in 2022
• Part 38-02-02Signature of Returns
• Part 38-02-06Period of Account

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• Part 38-02-07Submission of Form CT1 without accounts
• Part 38-02-08Particulars to be supplied by new companies

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• Part 38-03-02Returns to be made by Intermediaries in the Financial Services area
• Part 38-03-07Third Party Returns - Section 896, Taxes Consolidation Act,1997; Offshore Products

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• Part 38-03-13Third Party Returns: Requirement to Report Information Automatically

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• Part 38-03-14Retention of Tax Records in Electronic Format
• Part 38-03-16Form 46G and 46G (Company)

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• Part 38-03-17Books and Records

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• Part 38-03-19Repeal of EU Savings Directive.The contents of this manual are no longer relevant due to the repeal of the EU Savings Directive on 10 November 2015.

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• Part 38-03-20Country-by Country Reporting - Data Access & Usage

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• Part 38-03-21Country-by-Country Reporting

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• Part 38-03-22Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland

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• Part 38-03-23Standard for automatic exchange of financial account Information in tax matters (The Common Reporting Standard (CRS)) FAQ's

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• Part 38-03-24Revenue Guide to Automatic Exchange of Information (AEOI) for Financial Account Holders

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• Part 38-03-25Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)

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• Part 38-03-26Filing Guidelines for DAC2-Common Reporting Standard (CRS)

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• Part 38-03-27Country-by-Country Reporting Compliance Policy
• Part 38-03-28Common Reporting Standard (CRS) and FATCA Compliance Policy

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• Part 38-03-29Caseworker Guidelines for DAC1, DAC2 / CRS, and FATCA

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• Part 38-03-30Securitisation Regulation (Regulation (EU) 2021/557 of the European Parliament and of the Council of 31 March 2021); Notification of investment

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• Part 38-03-31Guidance on reporting obligations of Platform Operators

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• Part 38-03-32Guidance on the presence and participation of foreign tax officials during administrative enquiries
• Part 38-03-33Returns by employers in relation to reportable benefits

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• Part 38-03-34Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) - Guidance Notes for Financial Institutions
• Part 38-03-35Foreign accounts
• Part 38-03-36AEOI Table of Responsibilities
• Part 38-04-07Observing Business Premises for Tax Purposes.

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• Part 38-04-12Authorisations
• Part 38-04-13European Convention on Human Rights Act 2003

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• Part 38-04-14Search and Production Orders

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• Part 38-04-16Valuation of assets-Procedures for valuing assets for Tax and Duty purposes

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• Part 38-04-16aProcedures for Share Valuation: Referral and Engagement of an Expert from the Share Valuation Panel
• Part 38-06-01Revenue Online Service (ROS)

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• Part 38-06-01aROS Pay and File Useful Tips

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• Part 38-06-01BROS - Return Preparation Facility (RPF)

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• Part 38-06-02myAccount is a single access point for all Revenue's secure online services.

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• Part 38-06-03Hard copy (facsimile) returns
• Part 38-06-04PAYE Services: Manage your Tax

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• Part 38-06-05PAYE Services: Review your tax

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• Part 38-06-06Receipts Tracker in myAccount and ROS

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• Part 38-06-07This manual provides information on claiming online unemployment repayments.

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• Part 38-06-02AmyAccount - first time employees

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