Revenue eBrief No. 167/19
04 September 2019
Corporation Tax (CT1) returns for 2019, Forms 46G (Company)
Availability of Form CT1 for accounting periods ending in 2019
The Corporation Tax Return for accounting periods ending in 2019 is available since 23 March 2019, for filing through ROS online and ROS offline.
A new Tax and Duty Manual Part 38-02-01 summarises the main changes to the 2019 CT1 return.
Form 46G (Company) for accounting periods ending in 2019
The Form 46G (Company) for 2019, online and offline, is available since 23 March 2019. Filers should note that the Form 46G(Company) must be filed for the same accounting period as the Form CT1 and iXBRL financial statements.
An updated version of the 46G Return Tool (spreadsheet) is available at paragraph 11 in Part 38-02-01. This caters for accounting periods ending in 2019 and for the 2018 year of assessment.
Tax and Duty Manual Part 38-03-13 contains information on how to file Form 46G returns.