Company Statement of Particulars
Every company which is incorporated or begins a trading activity in the State must give a Statement of Particulars to Revenue.
The company must complete a Statement of Particulars (Form 11F CRO) to provide the required information. This is done under section 882 of the Taxes Consolidation Act 1997 and within 30 days after the company begins trading.
A Statement of Particulars is also required where:
- there is a material change in information given in their previous Statement of Particulars
- or
- a Revenue inspector gives the company notice that they require such a statement.
These statements must be provided within 30 days of the change or the request.
If a company receives a notice from an inspector requiring them to complete the Statement of Particulars enquiry form, they should sign in to reply to a Company Enquiry Letter. They will need the CRO Number and the Security Access Number provided on the notice to access this form.
Failure to submit the Statement of Particulars
If a company fails to submit the Statement of Particulars, Revenue may notify the Registrar of Companies. The Registrar may then begin the strike-off process, under Section 726 of the Companies Act 2014. The company and the secretary shall each be liable to a separate penalty. This separate penalty is under Section 1073 of the Taxes Consolidation Act 1997.
Note
If the company has not traded and does not intend to trade, they should contact the Companies Registration Office (CRO) and request to be struck-off the register.
eRegistration
If the company has begun trading, their agent may use Revenue’s eRegistration facility (available through the Revenue Online Service (ROS) to register them for:
A non-resident company who does not have access to ROS but wishes to register for tax in Ireland, should complete a Form TR2 (FT).