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 Corpor…