Revenue eBrief No. 139/23
07 June 2023
Payment of Preliminary Corporation Tax
Tax and Duty Manual Part 41A-07-02 - Payment of Preliminary Corporation Tax, has been amended in paragraph 3.
This is to clarify that if close company surcharges apply, those amounts should be included in the calculating the CT for the preceding accounting period when determining whether a company is a "small company" for the purposes of calculating preliminary tax.