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Revenue eBrief No. 072/22

25 March 2022

Payment of Preliminary Corporation Tax

The following amendments have been made to Tax and Duty Manual Part 41A-07-02:

  • Finance Act 2021 brought non-resident corporate landlords within the charge of corporation tax. The preliminary corporation tax obligations for these companies has been updated in paragraphs 2 and 5 of the manual.  
  • Finance Act 2021 inserted Part 35D (Interest Limitation Rules) into the Taxes Consolidation Act 1997. As the calculations in this Part are new and novel, special temporary rules for preliminary corporation tax have been introduced, which are covered in a new paragraph 8 in this manual.

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