Revenue eBrief No. 154/25
05 August 2025
Corporation tax return 2024 - ROS CT1
The 2024 Form CT1 for Corporation Tax is available for filing via ROS online and the ROS Return Preparation Facility (RPF) since April 2024. Further updates were released in June 2024 and January 2025.
The offline version of the 2024 CT1 is available in the RPF. Information on the RPF is on the website and in the Tax and Duty Manual Guidance on the ROS - Return Preparation Facility (RPF).
The changes flagged in Tax and Duty Manual Part 38-02-01I include:
- Updates to the company details panel (paragraph 1), including new sections for De Minimis Aid, Outbound Payments Defensive Measures, Group Relief and, S299 Leases.
- Updates to the Trading Results Panel (paragraph 2) and further guidance on iXBRL filing (paragraph 3.1).
- Updates to the Irish Rental Income panel (paragraph 4) to include updated guidance on Non-Resident Landlord Withholding Tax (NLWT).
- Expanded sections in Irish Investment and Other Incomes (paragraph 5) including further guidance on Digital Games Credit (paragraph 5.3).
- Updates to Research and Development Credit (paragraph 8) to the S766, S766A, S766C, and S766D panels to reflect legislative changes.
- Updated guidance on Close Company Surcharge (paragraph 9) and updates to the Recovery of Income Tax panel (paragraph 10).