🇮🇪REVENUECA26

Form CA26

Form CA26 is an Irish tax form issued by the Revenue Commissioners for reporting certain corporate tax matters. It is used when companies need to make specific declarations or claims related to their tax affairs.

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Form Overview

Form CA26

Form CA26 is an Irish tax form issued by the Revenue Commissioners for reporting certain corporate tax matters. It is used when companies need to make specific declarations or claims related to their tax affairs.

The form captures declarations about corporate tax positions, reliefs claimed, or specific tax calculations relevant to the company's tax affairs.

Risk Radar

  • The most common mistake is using an outdated version of the form that doesn't reflect current tax requirements.
  • Entering incorrect financial figures
  • Missing required supporting documentation
  • Using an outdated version of the form
  • Failing to sign where required

Plain English

This is a tax form that Irish businesses use to tell Revenue about specific tax situations. It's part of the regular paperwork companies must complete to stay compliant with Irish tax laws.

Submission Date

  • Submission deadlines are typically specified in the form instructions or in correspondence from Revenue, with different deadlines depending on the specific purpose of the form.
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

Hover a term to preview the meaning.

What this form is for

  • Use this form when specifically instructed by Revenue
  • Use for making declarations about corporate tax positions
  • Use when claiming specific tax reliefs that require formal documentation
  • Use instead of general tax returns for specialized corporate matters

Use this form or another form?

SituationLikely formWhy it mattersCheck before you continue
Annual corporate tax returnForm CT1Required for standard annual tax filingCheck if your company has other reporting obligations
Capital gains tax declarationForm CGTFor property or asset disposalsVerify if disposal qualifies for exemptions
VAT returnForm VAT3For value-added tax reportingConfirm your VAT registration status
Payroll taxesForm P30For monthly/quarterly payroll taxesEnsure all employee details are up to date

Deadline or filing window

Submission deadlines are typically specified in the form instructions or in correspondence from Revenue, with different deadlines depending on the specific purpose of the form.

Before you submit

  • All required fields completed
  • Financial figures double-checked for accuracy
  • Supporting documents prepared and referenced
  • Digital credentials ready for ROS submission
  • Copy of completed form retained for records
  • All signatures in place where required

How to file this form

  1. 1Obtain the latest version of Form CA26 from Revenue.ie
  2. 2Complete all relevant sections with accurate information
  3. 3Gather necessary supporting documentation
  4. 4Log in to Revenue Online Service (ROS)
  5. 5Navigate to the appropriate filing section
  6. 6Upload completed form and submit
  7. 7Save the confirmation receipt for your records

Known limitations

  • Form may not cover all specialized tax situations
  • Electronic submission required for most cases
  • Processing times may vary depending on current workload
  • Additional documentation may be requested by Revenue

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Current Form Status

Not confirmed in official source. Always check Revenue.ie for the most current version of Form CA26 before submission.

Agency: Revenue Commissioners

What changed or needs a fresh check

  • Check the form version number matches the current tax year
  • Verify all contact details section matches your company registration
  • Confirm calculation methods align with current tax legislation
  • Review any recent Revenue updates to form requirements

Quick Facts

Company directors, accountants, or tax representatives responsible for managing corporate tax affairs must file this form.
The form captures declarations about corporate tax positions, reliefs claimed, or specific tax calculations relevant to the company's tax affairs.
Submit this form when specifically requested by Revenue or when a particular corporate tax situation requires formal declaration, typically within timeframes specified in the form instructions.
File through the Revenue Online Service (ROS) portal, which is the standard digital submission method for most Revenue forms.
Incorrect submission can lead to delays in processing, potential interest charges, or queries from Revenue that may require additional documentation.
Download the current version of Form CA26 from the Revenue website. Complete all relevant sections with accurate financial information. Submit electronically through ROS using your digital credentials.

Form Details

Agency
Revenue Commissioners

Form CA26

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After you file

  • Save the confirmation receipt
  • Monitor ROS for any correspondence from Revenue
  • Keep all supporting documents for at least six years
  • Follow up if you don't receive acknowledgment within expected timeframe

Source and verification log

  • Form number: CA26
  • Issuing agency: Revenue Commissioners
  • Submission method: Revenue Online Service
  • Form purpose: Corporate tax declarations
  • Current version: not confirmed in official source
  • Specific requirements: not confirmed in official source
  • Processing times: not confirmed in official source
  • Recent changes: not confirmed in official source

Common confusion points

5 things to watch for

  • 1

    Determining when this form is required versus other tax forms

  • 2

    Understanding which sections apply to your specific situation

  • 3

    Calculating figures correctly according to current tax rules

  • 4

    Completing the form if your company has complex financial structures

  • 5

    Understanding the relationship between this form and annual tax returns

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