Extension to iXBRL tagged accounts filing date – Revenue eBrief 94/15 reproduced below

Revenue eBrief No. 94/15

24 September 2015

Extension of filing date for iXBRL Financial Statements for due date 23rd September 2015
Revenue recognises that that the period around the due date 23rd September 2015 is the busiest for filing corporation tax returns. In the circumstances, we have agreed to a request to extend the period in which iXBRL returns will be accepted without incurring a surcharge.

Practitioners and filers should note that the due date for filing form CT1 is not affected by the above mentioned extension. Accordingly, to ensure that surcharges are not incurred, forms CT1 should have been filed on or before the due date of 23rd September 2015.

For forms CT1 that were due to be filed on 23rd September 2015, the submission of associated iXBRL financial statements has been extended to 31st October 2015. Such iXBRL financial statements filed on or before 31st October 2015 will not give rise to a surcharge for late filing. IXBRL financial statements filed after this date may incur a late filing surcharge.

In certain situations, applications for refunds or tax clearance certificates may be withheld pending receipt of outstanding iXBRL returns. Despite the extension being granted, filers should submit the iXBRL return where required to release refund or tax clearance applications.

Queries regarding this matter can be referred to Revenue’s dedicated helpdesk for iXBRL matters at iXBRL@revenue.ie or to the relevant local Revenue Office.

Copyright of the Revenue Commissioners in Ireland acknowledged

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