Revenue eBrief No. 038/20

27 February 2020

iXBRL - Guidance for voluntary strike-offs and other amendments

Tax and Duty Manual Part 41A-03-01 - Submission of iXBRL Financial Statements as part of Corporation Tax Returns - has been updated to:

  • Include guidance for companies that have applied for voluntary strike-off;
  • Clarify guidance on changing accounting periods and on filing requirements for short and long accounting periods.

A summary of changes to Part 41A-03-01 can be found in Appendix III of the document.