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Late filing surcharge CT1

  • 19-02-2020 12:31pm
    #1
    JansheerKahn
    Registered Users, Registered Users 2 Posts: 44 ✭


    If a CT1 was originally filed on time and liability paid by the due date - Is there a late filing surcharge payable if this CT1 is subsequently amended and an increased liability payable?
    Amended CT1 filed outside the original 9 month deadline.
    Thanks


Comments

  • #2
    ThreeGreens
    Registered Users, Registered Users 2 Posts: 320 ✭✭ThreeGreens


    No. A correction does not cause a surcharge for late filing, if the original filing was ontime.


  • #3
    Squall
    Registered Users, Registered Users 2 Posts: 1,345 ✭✭✭Squall


    Just an FYI, you could get hit with late payment interest for any additional liability that's paid late


  • #4
    tanit
    Registered Users, Registered Users 2 Posts: 325 ✭✭tanit


    You should be careful with regular amendments of returns that are sent, filed and paid on time and then, later on, amended and the liability increased. It will attract Revenue attention, and they will try to find out and see why those returns are being consistently being corrected after their due date. You will also be liable to Interest for Late Payment on the excess paid after due date, as Squall said


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