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Concessions made for Corporation Tax

  1. Overview
  2. Suspension of surcharge for late Corporation Tax returns
  3. Late Corporation Tax returns completed without restriction of reliefs
  4. Suspension of surcharge for late iXBRL financial statements
  5. Close company surcharges
  6. Presence of individuals in, or outside, the State

Suspension of surcharge for late iXBRL financial statements

Note

The late filing surcharge will apply as normal to iXBRL financial statements filed for accounting periods ending July 2020 onwards.

The application of a surcharge for late iXBRL is suspended until 30 June 2021.

This applied to financial statements for accounting periods ending March 2019 to June 2020. These financial statements were due by 23 March 2020 and up to 23 June 2021.

Next: Close company surcharges

Published: 08 December 2021 Print this page

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