Taxes Consolidation Act 1997 section 111AAN

QDTT return and self-assessment

Section 111AAN sets out the requirements for qualifying entities to prepare and file a QDTT return and self-assessment with the Revenue Commissioners.

• A qualifying entity must prepare and deliver a full and true QDTT return to Revenue for each fiscal year, using the prescribed form, on or before the specified return date.
• The QDTT return must include a QDTT self-assessment, a declaration that the return is full and true, and any additional information Revenue may reasonably require.
• The return must be submitted in the form prescribed by the Revenue Commissioners and contain all particulars needed for the purposes of Part 4A.
• A QDTT return and QDTT self-assessment may be amended in accordance with section 959V, as applied by section 111AAT.