Our Corporation Tax return service covers the annual Form CT1 for Irish limited companies. We calculate your Corporation Tax from your accounting data, prepare your financial statements in iXBRL, and file the CT1 and Form 46G with Revenue on ROS as your tax agent, after you have reviewed and approved the return.
You see the full return and approve it before anything is filed.
A company files its CT1 and Form 46G and pays the balance of its tax nine months after the end of its accounting period. ROS filers have until the 23rd of the ninth month.
Preliminary tax is paid before the accounting period ends. A small company, with a Corporation Tax liability under EUR 200,000 in its previous period, pays one instalment 31 days before the period ends, and no later than the 23rd of that month. Larger companies pay in two instalments, in month six and month eleven of the period.
Filing late costs money. Revenue adds a surcharge of 5% of the tax, up to EUR 12,695, if the return is filed within two months of the deadline, and 10%, up to EUR 63,485, after that. Late filing can also restrict reliefs such as losses and capital allowances. We track your dates so this does not happen.
Irish limited companies that need their annual Corporation Tax return prepared and filed, including companies with non-resident directors and companies with no trading in the period.
Nine months after the end of your accounting period, on or before the 23rd of the ninth month if you file on ROS.
Yes. A company registered for Corporation Tax files a return for each accounting period, even with a loss or no trading. We file nil returns where needed.
An advance payment of Corporation Tax made before the accounting period ends. We calculate it and remind you of the date.
Revenue charges a surcharge of 5% or 10% of the tax, depending on how late the return is, and can restrict reliefs such as losses and capital allowances.
A return of third party information that a company files with Revenue together with its CT1. It is included in our service.
Most companies must file their financial statements in iXBRL with the CT1. Some small and inactive companies can be excluded. iXBRL preparation is included in our service either way.
Yes. Bookkeeping is not part of this service. Your bookkeeper or accountant sends us the accounting data, and we prepare and file the return.
Your accounting data for the period, bank statements, your previous return if there is one, and ID and address documents for AML checks. We send you a full checklist after you order.
Please note: we are required to collect and verify proof of ID and address under Anti-Money Laundering (AML) rules. We keep all client data secure and confidential.
Have questions? Contact us for a free consultation.
Disclaimer: The content of this page is for information purposes only and is subject to change. It does not constitute professional advice. No liability is accepted by Chern & Co for any actions taken or not taken in reliance on the information set out on this page. Professional, legal or tax advice should be obtained before taking or refraining from any action.
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Chern & Co Ltd is a Trust and Company Service Provider (TCSP) in Ireland, authorised and supervised by the Department of Justice.
Our official registration reference is TCSP APP/1211/2018, and we are listed in the public TCSP register maintained by the Irish Anti-Money Laundering Compliance Unit.
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