Irish Revenue Clarifies iXBRL Filing Requirements

Irish Revenue has issued eBrief No. 173/25 on updated guidance clarifying the requirement for certain companies to file iXBRL financial statements.

Revenue eBrief No. 173/25 iXBRL filing clarification

Tax and Duty Manuals Part 38-02-01H and Part 38-02-01I have been updated in Paragraph 3.1 to clarify that companies liable to Corporation Tax whose affairs are managed in either Large Corporates Division (LCD) or High Wealth and Financial Services Division (HWFSD) must continue to file iXB…