Revenue eBrief No. 144/22

15 July 2022

ROS Form CT1 2022 - the CT return for accounting periods ending in 2022

A new Tax and Duty Manual Part 38-02-01G highlights the updates in the Form CT1 2022, including updated and mandatory questions.  The panels which have been updated are:

  • Company Details
  • Trading Results
  • Extracts from Accounts
  • Irish Rental Income
  • Irish Investment and Other Income
  • Deductions, Reliefs & Credits
  • Research & Development Credit
  • Close Company Surcharge
  • Recovery of Income Tax
  • CT Self Assessment.

The Form 46G company for accounting periods ending in 2022 is available for filing. Filers can complete the online version in ROS (up to 30 payees), the offline version (up to 3,000 payees) or the 46G Return Tool. Filers should ensure that the period returned in the Form 46G matches the accounting period in the Form CT1.