Taxes Consolidation Act 1997 section 111AAJ

IIR return and self-assessment

Section 111AAJ sets out the obligation on a relevant parent entity to file an IIR return and self-assessment with Revenue for each fiscal year.

• A relevant parent entity must prepare and deliver a full and true IIR return to Revenue, in the prescribed form, on or before the specified return date for each fiscal year.
• The IIR return must include an IIR self-assessment of the tax due and a declaration confirming the return is full and true.
• Revenue may require additional particulars for the purposes of Part 4A, as provided for in the prescribed form.
• An IIR return and IIR self-assessment may be amended in accordance with the general self-assessment amendment rules in section 959V, as applied by section 111AAT.