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CT1 Return Changes

Revenue has published a new Tax and Duty Manual covering the changes to the 2019 CT1 return.  One of the main changes is the ability to change the company’s accounting period on ROS and this is detailed in the updated manual.  Company details, trading results, rental income, capital gains, film relief, and property based incentives have all been updated in the 2019 return.   This manual may be helpful to you when preparing and filing the 2019 CT1. 


The CT1 for accounting periods ending in 2019 is available for filing through ROS online and ROS offline, since 23 March 2019.  Revenue’s Tax and Duty Manual contains information on the CT1 with screen shots of the relevant ROS screens. The manual is published on the Revenue website



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