Schema Notes CT1 - v

Transcription

1 Revenue Online Services Schema otes CT1 - v Last Updated 29 th May 2017 Document Version 1.3 Page 1 of 124

2 COTETS Contents Document Information Synopsis Change History Schema Overview Elements Important ote FormCT CompanyDetails ExpressionOfDoubt PurchaseOfOwnShares AmendPriorAccountingPeriod CompanyAndPpsn ReturnContactDetails AmendSelfAssessment BeneficialOwner Participator ForeignCompany GroupForIrishTaxPurposes AssociatedCompany onresidentcompany DirectorEmolument DirectorAccount ExemptionFromTax TradingResults TonnageTax ProfitResourceRentTax TradeProfits ExceptedTradeProfits QualifyingShippingActivity PetroleumProductionTax QualifyingAssetsProfits ExtractsAccounts Income TradingAccItem Expenses BalanceSheet AdjustedetProfit AdjustmentsMadeToProfit otestotheaccounts XbrlOptions RentalIncome LivingCity IrishInvestmentIncome OtherIrishIncome Clawback InterestArisingInState DistributionsResidentComp ForeignIncome ForeignDepositAccount ForeignLifePolicy OffshoreFund OtherOffshoreProduct ExemptIncome CapitalGains CapitalGainsConsiderations ChargeableGains ChargeableAssets ResidentialPremises CommercialPremises AgriculturalLand Page 2 of 124

3 DevelopmentLand BusinessAssets Antiques Other Deductions DeductionExpenses Reliefs Credits ResearchAndDevelopmentCredit RnDCreditAllowances ExcessRnDCredit FilmCorporationTaxCredit FilmDetails CapitalGainsDevelopmentLand CapGainsDevLandConsiderations CapGainsDevLandChargeGains CloseCompanySurcharge RecoveryOfIncomeTax DividendWithholdingTax DistributionDetails StockArrangement PropertyBasedIncentives ResidentialProperty IndustBuildAllowance OtherIncentiveScheme SelfAssessmentCt SelfAssessmentCgtIt Prepopulation Prepopulated RCTDetails Validation AppendIX 1 - Changes to Schema and Validation Appendix 2 - Valid Characters Appendix 3 - Income Entries Appendix 4 Country s Appendix 6 CT Self Assessment Page 3 of 124

4 0 DOCUMET IFORMATIO 0.1 Synopsis otes on the Document type definition for the tax year Change History Table 1: Change History Version umber Section Affected Change Description 0.1 ALL Initial Draft 03/03/ XbrlOptions A change has been made to the validation rules relating to the XBRL Options (as it omitted from the document originally). One (and only one) of the 5 XBRL Options must be selected, regardless of the fields that are populated on the return. 31/05/ Changes to Schema new fields added to the 2016 Ct1 Form 16/02/ Clarified validation on holdingcompanyintieredstructure 29/05/2017 Date Page 4 of 124

5 1 SCHEMA OVERVIEW This document contains all the validation rules, which must be passed to enable a successful upload onto ROS for Form- CT1 returns. These include for each attribute or element: - Correct data formats - Maximum and minimum values where applicable - Dependent attributes or elements other elements that must not be null or other attributes for which values must be returned in certain circumstances. The file will consist of a root FormCt1 element. Please note: The XML message must be encoded using UTF-8. The first line within the XML message must indicate this. Revenue will use the JAXB API to marshal XML documents submitted to Revenue that conform to this schema. Therefore your XML submissions must strictly conform to the schema definition outlined in the XSD and it must not break any of the validation rules stated in this document in order for your submission to be successfully uploaded. Page 5 of 124

6 2 ELEMETS ote that the column in the tables below is used for internal reference. 2.1 Important ote There are a number of nodes in the <FormCT1> node that are for internal processing only and are not input on the form. They are: <SummaryCalculation> < Deductions/ValueBasis> <OtherCodes> <otes> Also the following attributes are for internal processing only and are not input on the form. They are: As the above has no impact on the Form they are not discussed further in this document The file will consist of one FormCt1 element. 2.2 FormCT1 This element has the following attributes: uired currency E Y E for Euro formversion umeric Y Must be equal to 16 for this version of the file format. Will change with each new edition of the form. language E or G Y E for English, G for Irish product Alpha The name of the software company that the CT1 was developed by e.g. A COMPAY LTD in the product tag. It then consists of any or all of the following elements, CompanyDetails, TradingResults, ExtractsAccounts, RentalIncome, IrishInvestmentIncome, ForeignIncome, ExemptIncome, CapitalGains, ChargeableAssets, Deductions, ResearchAndDevelopmentCredit, FilmCorporationTaxCredit, CapitalGainsDevelopmentLand, CloseCompanySurcharge, RecoveryOfIncomeTax, DividendWithholdingTax, PropertyBasedIncentives, SelfAssessmentCt, SelfAssessmentCgtIt Page 6 of 124

7 2.3 CompanyDetails This element has the following attributes: tradethroughbranchorage ncy 1.5 true or Indicator of whether the company is trading in the State through a Branch or Agency. accountperiodstartdate 0.01a Date Y The starting date for the accounting period, which is covered by the return accountperiodenddate 0.01b Date Y The end date for the accounting period, which is covered by the return numofassociatedcompani es 1.7 umeric The number of associated companies in the group. hasonresidentcompanie s 1.9 Alpha (true, or null) additionalcomments 1.9i true or additionalcommentsdetail s An indictator if this Company has any Associated Companies that are Irish incorporated but not regarded as tax resident in Ireland. Indicator of whether company wishes to add any additional comments. 1.9ii Alpha Details of additional comments. countryofresidencedetails 1.5b Alpha Country of residence Enter your country of residence. This field represents the code to reference the State in which they are resident. See Appendix 4 for list of country codes. electionundersec628a2a 1.2a true or Indicator of election under Sec. 628A(2)(a) dtcompanyceasedsec628 a2a 1.2a(i) Date Date on which the company ceased to be resident in Ireland - Sec. 628A(2)(a) registeredaddrsec628a2a 1.2a(ii) Alpha Full Registered Address in the territory in which the migrating company has become resident. - Sec. 628A(2)(a) amtrelevanttaxsec628a2 1.2a(iii) umeric Amount of relevant tax - Sec. 628A(2)(a) a electionundersec628a2b 1.2b true or Indicator of election under Sec. 628A(2)(b) dtcompanyceasedsec628 a2b 1.2b(i) Date Date on which the company ceased to be resident in Ireland - Sec. 628A(2)(b) registeredaddrsec628a2b 1.2b(ii) Alpha Full Registered Address in the territory in which the migrating company has become resident. - Sec. 628A(2)(b) amtrelevanttaxsec628a2 1.2b(iii) umeric Amount of relevant tax - Sec. 628A(2)(b) b numberoftransactionsec8 17hb 22.1 umeric The number of section 817hb Transactions CompanyDetails contains the following sub-elements: ExpressionOfDoubt, PurchaseOfOwnShares, AmendPriorAccountingPeriod, CompanyAndPpsn, AmendSelfAssessment, BeneficialOwner, Participator, ForeignCompany, GroupForIrishTaxPurposes, AssociatedCompany, onresidentcompany,directoremolument, DirectorAccount, ReturnContactDetails, ExemptionFromTax ExpressionOfDoubt This element is optional. It has the following attributes: Page 7 of 124

8 declareexpressionofdoubt 0.1 true or An Indicator of whether the filer has a genuine doubt about any of the details entered on the return. details 0.1a Alpha A description of any doubt the filer might have about the return being filed. basis 0.1b Alpha A description of the doubt, the basis for the doubt and the tax law giving rise to the doubt. taxamount 0.1c umeric The amount of tax in doubt in respect of the chargeable period to which the expression of doubt relates. documentlist 0.1d Alpha List of supporting documents that are being submitted in relation to the matter involved. guidelines 0.1e Alpha Identify any published Revenue guidelines consulted concerning the application of the law in similar circumstances PurchaseOfOwnShares This element is optional. It consists of the following attributes: quotedshares 1.10a umeric Total value of payments made on the redemption, repayment or purchase of the company s own shares in this accounting period quotedsharesotdistributed 1.10b umeric Total value of all payments referred to at (a) above which are to be treated as not being a distribution by virtue of Sec. 175(1) TCA 1997 unquotedshares 1.11a umeric Total value of payments made on the redemption, repayment or purchase of the company s own shares in this accounting period unquotedsharesotdistribut ed 1.11b umeric Total value of all payments refered to at Line 1.8(a) which are to be treated as not being a distribution by virtue of Sec.176(1) AmendPriorAccountingPeriod This element is optional. It consists of the following attributes: enddate 1.16a Date The ending date for Accounting Period(s) originally assessed amountofloanrepaid 1.16b umeric Amount of the Directors loan repaid. amountofunddue 1.16c umeric Amount of refund due CompanyAndPpsn This element is optional. It consists of the following attributes: taxumber 0.1ci Alpha Y The Company Tax erence umber. name 0.1di Alpha Y The name of the company. Page 8 of 124

9 2.3.5 ReturnContactDetails This element is optional. It consists of the following attributes: agenttain 0.4a Alpha The TAI number of the agent for the main taxpayer. cliento 0.4b Alpha The agents erence number for the Client. contact 0.4c Alpha Contact s. contacttelo 0.4d Alpha Contact s Telephone or AmendSelfAssessment This element is optional. It consists of the following attributes: amendselfassessment 0.5 true or Indicator of intention to amend return and self assessment for this period. ote: This attribute should not be populated for original returns; it can only be populated when a customer is completing an amendment to a return via ROS Online return form. amendmentdetail 0.5a Alpha Enter reason for amending Self Assessment e.g. details of an error/mistake, loss claim. amendmentreason1 0.5b Alpha Reason for amending Self Assessment e.g. details of an error/mistake, loss claim. amendmentreason2 0.5c Alpha Reason for amending Self Assessment e.g. details of an error/mistake, loss claim. amendmentreason3 0.5d Alpha Reason for amending Self Assessment e.g. details of an error/mistake, loss claim BeneficialOwner This element is optional and can occur up to 100 times. It consists of any of the following attributes: address 1.3 Alpha The address of Beneficial Owner. eircode Alpha The Eircode attached to the address of the Beneficial Owner. percentageshare 1.3a umeric Holding of percentage Shares. percentageloanstock 1.3b umeric Holding of percentage Loan Stock. BeneficialOwner contains the following sub-element: BenOwnerPPS BenOwnerPpsn This sub-element is optional. It consists of any of the following attributes: ) name 1.3c Alpha The Beneficial Owner s. taxumber 1.3d Alpha The Irish Tax erence umber of the Beneficial owner Participator This element is optional and can occur up to 100 times. It consists of any of the following attributes: ) Page 9 of 124

10 ) address 1.4 Alpha The address of Participator. eircode Alpha The Eircode attached to the address of the Participator. Participator contains the following sub-element: ParticipatorPpsn ParticipatorPpsn This sub-element is optional. It consists of any of the following attributes: ) name 1.4a Alpha The name of the Participator. taxumber 1.4b Alpha The Irish Tax erence umber of the Participator ForeignCompany This element is optional and can occur once. It consists of any of the following attributes: ) incorporatedcountryam e 1.6 Alpha The name of the foreign country the company is incorporated in ForeignCompany contains the following sub-element: ForeignCompanyDetails, ForeignCompanyDetails This sub-element is optional and can occur up to 20 times. It consists of any of the following attributes: legalownerforeigntax o 1.6a Alpha The foreign tax ref number of the Foreign Company for the legal owner. legalowneraddress 1.6b Alpha The address of the Foreign Company for the legal owner. eircodelegalown Alpha The Eircode attached to the address of the Foreign Company. percentageshare 1.6c umeric The percentage of shares of the Foreign Company for the legal owner. percentageloanstock 1.6d umeric The percentage of loan stock of the Foreign Company for the legal owner. foreignbenefownertax o 1.6e Alpha The foreign tax ref number of the Foreign Company for the legal owner. addressbenefown 1.6f Alpha The address of the Foreign Company for the legal owner. eircodebenefown Alpha The Eircode attached to the address of the Foreign Company. percentsharebenefown 1.6g umeric The percentage of shares of the Foreign Company for the legal owner. percentloanstockbenefo wn 1.6h umeric The percentage of loan stock of the Foreign Company for the legal owner. ForeignCompany contains the following sub-elements: LegalOwnerAndPpsn, BenefOwnerAndPpsn LegalOwnerAndPpsn This sub-element is optional. It consists of any of the following attributes: name 1.6(i) Alpha The name of the Foreign Company for the legal owner. Page 10 of 124

11 taxumber 1.6(ii) Alpha The ppsn of the Foreign Company for the legal owner BenefOwnerAndPpsn This sub-element is optional. It consists of any of the following attributes: name 1.6(iii) Alpha The name of the Foreign Company for the legal owner. taxumber 1.6(iiii) Alpha The ppsn of the Foreign Company for the legal owner GroupForIrishTaxPurposes This element consists of the following attributes: parentcountryofresidenc e 1.12 Alpha Country of Residence of Parent Company. GroupForIrishTaxPurposes contains the following sub-elements: Subsidiary, SurrenderOfLosses, ClaimToLosses, ParentAndPpsn Subsidiary This element is optional and can occur up to 100 times. It consists of any of the following attributes: countryofresidence 1.13 Alpha The country of residence of the Subsidiary Subsidiary contains the following sub-element: SubsidiaryAndPpsn SubsidiaryAndPpsn This sub-element is optional. It consists of any of the following attributes: ) name 1.13a Alpha The name of Subsidiary. taxumber 1.13b Alpha The Irish Tax reference number of the Subsidiary SurrenderOfLosses This sub-element is optional and can occur up to 100 times. It consists of any of the following attributes: amountsurrendered 1.14 umeric The Amounts of Loss Surrendered relating to the company. natureofrelief 1.14a Alpha The ature of the relief for the surrendering losses. qualifingassets true or Declares whether the relief being surrendered is in respect to Qualifying Assets. SurrenderOfLosses contains the following sub-element: SurrenderOfLossesPpsn SurrenderOfLossesPpsn This sub-element is optional. It consists of any of the following attributes: Page 11 of 124

12 name 1.14b Alpha of Company to which loss surrendered. taxumber 1.14c Alpha The Irish Tax reference number of the Company to which loss surrendered ClaimToLosses This element is optional and can occur up to 100 times. It consists of the following attributes: natureofrelief 1.15 Alpha The ature of relief for the claimed losses. amountclaimed 1.15a umeric The Amount Claimed. qualifingassets true or ClaimToLosses contains the following sub-element: ClaimToLossesPpsn ClaimtoLossesPpsn Declares whether the relief being claimed is in respect to Qualifying Assets. This sub-element is optional. It consists of the following attributes: name 1.15b Alpha of Company from which losses are claimed. taxumber 1.15c Alpha The Irish Tax erence umber from which losses are claimed ParentAndPpsn This element is optional and consists of the following attributes: ) name 1.12a Alpha The name of the parent company. taxumber 1.12b Alpha The Irish Tax erence umber of the Parent Company AssociatedCompany This element is optional and can occur up to 200 times. AssociatedCompany contains the following sub-elements: AssociatedCompanyPpsn, Shareholder AssociatedCompanyPpsn This sub-element is optional. It consists of the following attributes: name 1.8 Alpha The of Associated Company. taxumber 1.8a Alpha The Irish Tax erence umber of the Associated Company Shareholder This sub-element is optional and can occur up to 100 times. It consists of the following attributes: percentageshare 1.8b umeric Percentage of shareholder s shares in the company. Shareholder contains the following sub-element: ShareholderPpsn ShareholderPpsn This sub-element is optional. It consists of the following attributes: Page 12 of 124

13 name 1.8c Alpha of Shareholder. taxumber 1.8d Alpha The Shareholders Irish Tax erence number onresidentcompany This element is optional and can occur up to 20 times. It consists of the following attributes: name 1.9 Alpha of on Resident Company irishcroumber 1.9a Alpha Irish cro number countryofresidence 1.9b Alpha Country of Residence DirectorEmolument This element is optional and can occur up to 100 times. It consists of any of the following attributes: acperiodstartdate 1.37 Date The Accounting Period From date. acperiodenddate 1.37a Date The Accounting Period To date. salary 1.40 umeric The amount of the Director s salary, fees and other remuneration. expenses 1.41 umeric Expenses payment made to Director. amountspaid 1.42 umeric Amount paid to other persons to defray expenses incurred by Director. assetstransferredtodirect 1.43 umeric Value of Assets transferred to Director. or assetsprovidedfordirector 1.44 umeric Value of Assets provided for Director s use. valueofotherbenefits 1.45 umeric Value of other benefits or facilities for Director s use. DirectorEmolument contains the following sub-elements: DirectorPpsn, DirectorEmolCompanyPpsn DirectorEmolCompanyPpsn This sub-element is optional. It consists of the following attributes: ) taxumber 1.45a Alpha The Employer s Registration umber. name 1.45b Alpha The Company DirectorAndPpsn This sub-element is optional. It consists of the following attributes: ) taxumber 1.45a Alpha The Employer s Registration umber. name 1.45b Alpha The Company DirectorAccount This element is optional and can occur up to 100 times. It consists of any of the following attributes: Page 13 of 124

14 openingbalancedr 1.23 umeric The amount of a debit opening balance. openingbalancecr 1.24 umeric The amount of a credit opening balance. debits 1.25 umeric Amounts of any debits and advances. credits 1.26 umeric Amounts of any credits and repayments. closingbalancedr 1.27 umeric Amount of a debit closing balance. closingbalancecr 1.28 umeric Amount of a credit closing balance. DirectorAccount contains the following sub-element: DirectorsAccountPpsn DirectorsAccountPpsn This element is optional. It consists of any of the following attributes: name 1.21 Alpha of Director or participator whose account details are being recorded. taxumber 1.22 Alpha The PPS umber of the director or participator whose account details are being recorded ExemptionFromTax This element is optional. It consists of the following attributes: availofexemptionoftax True or Indication if party has availed of exemption from tax in the case of gains on certain disposals under Sec. 626B. dateofdisposal Date Date of Disposal. amountofgain umeric Amount of gain to which section 626B applies. 2.4 TradingResults TradingResults consists of the following attributes: ) electundersection a true or electundersection4523a 2.29b true or electundersection80a 2.28 true or Indicator if making an election to have any interest payable, under Section 452(2)(a), treated as not being a distribution for the purposes of Section 130(2)(d)(iv) Indicator if making an election to have any interest payable, under Section 452(3A)(a), treated as not being a distribution for the purposes of Section 130(2)(d)(iv) Indicator if making an election under Section 80A TCA 1997 in respect of the taxation of certain short-term leases of plant and machinery. deductionmadesports 2.30 umeric Amount of donations to Approved Sports Bodies and claim relief under Section 847A TCA deductionmadecharities 2.31 umeric Amount of donations to Charities and other Approved Bodies and claim relief under Section 848A TCA deductionmadeotherbodie s 2.32 umeric Confirmation that a deduction has been made in this accounting period of this amount in respect of Donations to Other Approved Bodies and claim relief under Section 848A TCA 1997 TradingResults contains the following sub-elements: TonnageTax, ProfitResourceRentTax, TradeProfits, ExceptedTradeProfits, QualifyingShippingActivity, PetroleumProductionTax, QualifyingAssetsProfits Page 14 of 124

15 2.4.1 TonnageTax This element is optional. It consists of the following attributes: indicatepartytoelection 2.24a true or Indicator as to whether the company or group of companies is party to Tonnage Tax election under Section 697D TCA datefrom 2.33 Date Tonnage Tax Accounting Period start date. (dd/mm/yyyy). dateto 2.33a Date Tonnage Tax - Accounting Period end date. (dd/mm/yyyy). metlimit 2.25 true or metgrouplimit 2.25a true or nameofgrouprepresentat ive Indicator of whether the Company met the 75% limit on chartered-in-tonnage. Indicator of whether the Company was party to a tonnage tax group election. 2.25b Alpha of representative company - Tonnage Tax Group. groupdatefrom 2.25f Date Group Tonnage Tax From Date. (dd/mm/yyyy). groupdateto 2.25g Date Group Tonnage Tax To Date. (dd/mm/yyyy). profitstonnagetax 2.27 umeric Total Tonnage Tax Profits. grouparrangement 2.25e Alpha Indicator of whether the Group met the 75% limit on chartered-in-tonnage. It can be one of the following values: Yes, o, or ot Applicable. ot applicable if the company is party to a group arrangement but is not the representative company. TonnageTax contains the following sub-elements: SingleCompany, GroupofCompanies, Ships SingleCompany This sub-element is optional. It consists of the following attributes: ) name 2.24b Alpha of Company. taxumber 2.24c Alpha Tax erence umber GroupofCompanies This sub-element is optional. It consists of the following attributes: ) name 2.25b Alpha of tonnage tax group of companies. taxumber 2.25c Alpha Tax reference number of representative company Ship This sub-element is optional and can occur up to 100 times. It consists of the following attributes: name 2.26a Alpha of Ship. imoumber 2.26b umeric IMO umber. typeofinterest 2.26c Alpha of Interest in Ship. Choice of one of the following: Blank i.e. Choose blank for none O owned or bareboat chartered in C chartered in other than or bareboat terms G chartered from another member of the same tonnage tax group Page 15 of 124

16 nettonnage 2.26d umeric et Tonnage. daysoperated 2.26e umeric umber of days operated. tonnageprofits 2.27f umeric Tonnage Tax Profits ProfitResourceRentTax This sub-element is optional and can occur once. It consists of the following attributes: totalprrtdue 2.14d umeric Total Profit Resource Rent Tax Due ProfitResourceRentTax contains the following sub-element: PrrtDetails PrrtDetails This sub-element is optional and can occur up to 20 times. It consists of the following attributes: licenceumber 2.14 Alpha Licence umber / Authorisation ID dateauthorisationgranted Date Date when authorisation was granted aggrcumulativeexpenditur 2.14ai umeric Aggregate Cumulative Field Expenditure. e amountofexpenditure 2.14aii umeric Amount of Field Expenditure applicable for the period to which this return relates. amountofexpenditureprev 2.14aiii umeric Amount of Field Expenditure applicable for the previous accounting periods. aggrcumulativeprofits 2.14b umeric Aggregate Cumulative Field Profits amountofprofits 2.14bi umeric Amount of Field Profits applicable for the period to which this return relates amountofprofitsprev 2.14bii umeric Amount of Field Profits applicable for the previous accounting periods. amountpayable 2.14c umeric Amount of Profit Resource Rent Tax, if any, payable for this Taxable Field TradeProfits This element is optional. It consists of the following attributes: profitsbeforecapallow nces 2.1a umeric Trade Profits Chargeable at Standard Rate of 12.5% - Profits before Capital Allowances. balancingcharges 2.2 umeric Any balancing charges paid on trading results. capallpropwithincentives 2.3 true or Indicator of Capital Allowances including Property Incentives. machineryandplant 2.4a umeric Capital Allowances on trading income relating to Machinery and Plant (including motor vehicles). energyefficient 2.4b umeric Any amount entered at machineryandplant above that refers to energy-efficient equipment under Sec 285A TCA computersoftware 2.4c umeric If any amount at (a) above refers to computer software in respect of which an election is being made under Sec. 291(4)(a) TCA 1997 enter that Page 16 of 124

17 amount here industrialbuildings 2.5 umeric Capital Allowances on trading income relating to Industrial Buildings. other 2.6a umeric Other capital allowances on trading income. expendpatentrights 2.6bi umeric Amount of expenditure on patent rights in this accounting period for which the company is making an election under Sec. 755(4)(a) TCA 1997(Trade Profits chargeable at Standard Rate of 12.5%) capallowpatentrights 2.6bii umeric Amount of capital allowances claimed under Sec. 755(1) TCA 1997 for this accounting period in respect of the purchase of patent rights (Trade Profits chargeable at Standard Rate of 12.5%) expendknowhow 2.6biii umeric Amount of expenditure on know-how in this accounting period for which the company is making an election under Sec. 768(8) TCA 1997 (Trade Profits chargeable at Standard Rate of 12.5%) expendknowhowallowanc e 2.6biv umeric Amount of allowance claimed under Sec. 768(2) TCA 1997 for this accounting period in respect of expenditure on know-how (Trade Profits chargeable at Standard Rate of 12.5%) tradinglossesbroughtfwd 2.7 umeric Total Trading Losses Forward (from earlier accounting period(s)) amountoflossesutilised 2.7b umeric Amount of losses utilised in this accounting period baltradelossavailcarryf wd 2.8 umeric Total Trading Losses before Capital Allowances in this accounting period lossoffsettradingincome 2.7c umeric Balance of amount at Total Trading Losses Forward, not used in this accounting period and available for carry forward to succeeding accounting periods lossclaimundercarryback 1.17 umeric Loss claimed under Sec. 396A(3) TCA 1997 (carry back of losses) charges 2.9 umeric Charges other than those on excepted trades. grouprelief 2.10a umeric Total Group Relief claimed amtgrpreliefexcesscapal low amtgrprelieftradecharge s livingcityyes livingcityo 2.10b umeric Amount at Total Group Relief Claimed referred to Excess Capital allowances 2.10c umeric Amount at Total Group Relief claimed referred to Trade Charges True or True or ibaaddress Alpha Address of building. ibaeircode Alpha EirCode of address. Indicates if industrial building in question is part of the Living City initialtive. Indicates if industrial building in question is not part of the Living City initialtive. aggamountexpenditure umeric The aggregate amount of expenditure. TradeProfits contains the following sub-element: IntangibleAssets, LivingCity IntangibleAssets This element is optional and can occur once. It consists of the following attributes: companyelectionsec2914 a 2.4di true or If the company is making an election under Sec. 291(4)(a) TCA 1997, tick the box (Trade Profits chargeable at Standard Rate of 12.5%) companyelectionsec291a 4 2.4dii true or If the company is making an election under Sec. 291A(4) TCA 1997, tick the box (Trade Profits chargeable at Standard Rate of 12.5%) capallowclaimedaccounts 2.4diii umeric Amount of capital allowances claimed under Sec. 291A(3) TCA 1997 for this accounting period (Accounts- Page 17 of 124

18 based allowance) (Trade Profits chargeable at Standard Rate of 12.5%) capallowclaimedfixed 2.4div umeric Amount of capital allowances claimed for this accounting period for which an election has been made under Sec. 291A(4) TCA 1997 (Fixed rate allowance) (Trade Profits chargeable at Standard Rate of 12.5%) interestclaimedtradeded 2.4dv umeric Amount of interest claimed as a trade deduction for this accounting period in respect of the provision of specified intangible assets (Trade Profits chargeable at Standard Rate of 12.5%) interestclaimedascharge 2.4vi umeric Amount of interest claimed as a charge on income under Sec. 247(4B) TCA 1997 for this accounting period in respect of the provision of specified intangible assets (Trade Profits chargeable at Standard Rate of 12.5%) jntsection615electtrans 2.4viia true or jntsection615electacq 2.4viib true or jntsection617electtrans 2.4viiia true or jntsection617electacq 2.4viiib true or If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Transferring) (Trade Profits chargeable at Standard Rate of 12.5%) If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Acquiring) (Trade Profits chargeable at Standard Rate of 12.5%) If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Transferring) (Trade Profits chargeable at Standard Rate of 12.5%) If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Acquiring) (Trade Profits chargeable at Standard Rate of 12.5%) IntangibleAssets contains the following sub-elements: JntSection615Ppsn, JntSection617Ppsn JntSection615Ppsn This element is optional. It consists of the following attributes: ) 2.4viiII Alpha If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (III) the name of the other company (Trade Profits chargeable at Standard Rate of 12.5%) taxumber 2.4viillb Alpha If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (II) the tax reference number of the other company (Trade Profits chargeable at Standard Rate of 12.5%) JntSection617Ppsn This element is optional. It consists of the following attributes ) name 2.4viiiII Alpha If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (III) the name of the other company (Trade Profits chargeable at Standard Rate of 12.5%) Page 18 of 124

19 ) taxumber 2.4viiillb Alpha If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (II) the tax reference number of the other company (Trade Profits chargeable at Standard Rate of 12.5%) Livingcity This element is optional. It consists of the following attributes: ) amountofclaim umeric The amount of claim addressqualpremises Alpha The address of the qualifying premises lcieircode Alpha The eircode of the qualifying premises aggqualexpenddetails Alpha Details of the aggregate of all qualifying expenditure incurred by the company in respect of the qualifying premises servicedescription umeric Description of the nature of the retail or other service which is provided or is to be provided in the qualifying premises marketvalue umeric Market value of the property prior to refurbishment/conversion ExceptedTradeProfits This element is optional. It consists of the following attributes: ) profitsexceptedtrade 2.11 umeric Excepted Trade Profits after losses, charges, capital allowances, balancing charges and group relief. tradinglossesfwd 2.12a umeric Total Trading Losses Forward (from earlier accounting period(s)) (Losses on the sale of Residential Development Land prior to 31/12/2008 should be reduced by 20% (Sec. 644C(2) TCA 1997)) amountoflossesutilised 2.12c umeric Balance of amount at Total Trading Losses Forward above, not used in this accounting period and available for carry forward to succeeding accounting periods baltradlossavailcarryfw 2.13 umeric Losses appropriate to this trade in this accounting period d tradinglossesfwd 2.12b umeric Amount of losses utilised in this accounting period - Excepted Trade Profits QualifyingShippingActivity This element is optional. It consists of the following attributes ) profits 2.15 umeric Profits from Qualifying Shipping Activities before Capital Allowances. balancingcharges 2.16 umeric Balancing Charges relating to shipping income. capitalallowances 2.17 umeric Specified Capital Allowances on qualifying shipping activities. machineryandplant 2.18a umeric Capital allowances on Machinery and Plant (including motor vehicles) relating to qualifying shipping activities. energyefficient 2.18b umeric Any amount entered at machineryandplantshipping that refers to energy-efficient equipment under Sec 285A TCA 1997 Page 19 of 124

20 ) industrialbuildings 2.19 umeric Capital allowances on Industrial Buildings relating to qualifying shipping activities. other 2.20 umeric Other Capital allowances relating to qualifying shipping activities. lossesbroughtforward 2.21a umeric Qualifying Shipping losses brought forward (from earlier accounting period(s)). amountlossesavailcarryf wd 2.21c umeric Qualifying Shipping Balance of Trading Losses available for carry forward to next period. charges 2.22 umeric Charges on Qualifying Shipping activities. grouprelief 2.23a umeric Total Group Relief claimed on Qualifying Shipping activities. amtclaiminrespexcessca pall amtclaiminresptradecha rges 2.23b umeric Amount at Total Group Relief claimed referred to Excess Capital allowances on Qualifying Shipping activities. 2.23c umeric Amount at Total Group Relief claimed referred to Excess ShippingCharges on Qualifying Shipping activities. amountlossesutilised 2.21b umeric Amount of losses utilised in this accounting period - Shipping PetroleumProductionTax This sub-element is optional and can occur once. It consists of the following attributes: totalpptdue umeric Total Petroleum Production Tax Due PetroleumProductionTax contains the following sub-element: PrrtDetails PptDetails This element is optional. It consists of the following attributes ) licenceumber Alpha Petroleum production license number. dateauthorisationawarded Date Date authorisation awarded, in the format (dd/mm/yyyy). aggrcumulativecosts umeric Aggregate cumulative field costs. amtofcostsapplicable umeric Amount of field costs applicable for the period to which this return relates. amtofcostsapplicablepre umeric Amount of field costs applicable for the previous period. vious aggrcumulativegrossrev umeric Aggregate cumulative field gross revenue. enue amtofrevenueapplicable umeric Amount of field gross revenue applicable for the period to which this return relates. amtofrevenueapplicable Previous amtoftransportationexpe nditure umeric Amount of field gross revenue applicable for the previous accounting periods. umeric Amount of transportation expenditure. amtofeligibleexpenditure umeric Amount of eligible expenditure. amtofetincome umeric Amount of net income. amtofpetroleumtaxpayab le umeric Amount of petroleum production tax payable for each taxable field QualifyingAssetsProfits There cannot be any entries in this element if the accounting period start date is prior to 01/01/2016. This element is optional. It consists of the following attributes: Page 20 of 124

21 profitsbeforecapallow nces umeric Trade Profits Chargeable at Standard Rate of 12.5% - Profits before Capital Allowances. balancingcharges umeric Any balancing charges paid on trading results. capallpropwithincentives true or Indicator of Capital Allowances including Property Incentives. machineryandplant umeric Capital Allowances on trading income relating to Machinery and Plant (including motor vehicles). energyefficient umeric Any amount entered at machineryandplant above that refers to energy-efficient equipment under Sec 285A TCA computersoftware umeric If any amount at (a) above refers to computer software in respect of which an election is being made under Sec. 291(4)(a) TCA 1997 enter that amount here industrialbuildings umeric Capital Allowances on trading income relating to Industrial Buildings. other umeric Other capital allowances on trading income. expendpatentrights umeric Amount of expenditure on patent rights in this accounting period for which the company is making an election under Sec. 755(4)(a) TCA 1997(Trade Profits chargeable at Standard Rate of 12.5%) capallowpatentrights umeric Amount of capital allowances claimed under Sec. 755(1) TCA 1997 for this accounting period in respect of the purchase of patent rights (Trade Profits chargeable at Standard Rate of 12.5%) expendknowhow umeric Amount of expenditure on know-how in this accounting period for which the company is making an election under Sec. 768(8) TCA 1997 (Trade Profits chargeable at Standard Rate of 12.5%) expendknowhowallowanc e umeric Amount of allowance claimed under Sec. 768(2) TCA 1997 for this accounting period in respect of expenditure on know-how (Trade Profits chargeable at Standard Rate of 12.5%) tradinglossesbroughtfwd umeric Total Trading Losses Forward (from earlier accounting period(s)) amountoflossesutilised umeric Amount of losses utilised in this accounting period baltradelossavailcarryf wd umeric Total Trading Losses before Capital Allowances in this accounting period lossoffsettradingincome umeric Balance of amount at Total Trading Losses Forward, not used in this accounting period and available for carry forward to succeeding accounting periods charges umeric Charges other than those on excepted trades. grouprelief umeric Total Group Relief claimed amtgrpreliefexcesscapal low amtgrprelieftradecharge s livingcityyes livingcityo umeric Amount at Total Group Relief Claimed referred to Excess Capital allowances umeric Amount at Total Group Relief claimed referred to Trade Charges True or True or ibaaddress Alpha Address of building. ibaeircode Alpha EirCode of address. Indicates if industrial building in question is part of the Living City initialtive. Indicates if industrial building in question is not part of the Living City initialtive. aggamountexpenditure umeric The aggregate amount of expenditure. carrybackoflosses umeric The amount loss being claimed from a succeeding period reliefclaimedsec769i umeric Amount of Relief Claimed under Sec. 769I. Page 21 of 124

22 prioryearprotectiveclaim umeric Amount of protective claim in prior years. currentyearprotectiveclai umeric Amount of protective claim in current year. m totalprotectiveclaim umeric Total protective claim as at end of accounting period. ComputerProgramsPriorY ears ComputerProgramsewCl aims ComputerProgramsTotalA ssets QualifyingPatentsPriorYea rs QualifyingPatentsewClai ms QualifyingPatentsTotalAss ets Section769RClaimsPriorY ears Section769RClaimsewCl aims Section769RClaimsTotalA ssets umeric umber of Computer Programs of which the relief is being claimed for prior years. umeric umber of Computer Programs of which the relief is being claimed for new claims. umeric Total number of Computer Programs of which the relief is being claimed. umeric umber of Qualifying Patents of which the relief is being claimed for prior years. umeric umber of Qualifying Patents of which the relief is being claimed for new claims. umeric Total number of Qualifying Patents of which the relief is being claimed. umeric umber of Section 769R Claims of which the relief is being claimed for prior years. umeric umber of Section 769R Claims of which the relief is being claimed new claims. umeric Total number of Section 769R Claims of which the relief is being claimed. FamilyOfAssetsPriorYears umeric umber of Family Of Assets of which the relief is being claimed for prior years. FamilyOfAssetsewClaim s FamilyOfAssetsTotalAsset s umeric umber of Family Of Assets of which the relief is being claimed for new claims. umeric Total number of Family Of Assets of which the relief is being claimed. OtherAssetsPriorYears umeric umber of Other Assets of which the relief is being claimed for prior years. OtherAssetsewClaims umeric umber of Other Assets of which the relief is being claimed for new claims. OtherAssetsTotalAssets umeric Total number of Other Assets of which the relief is being claimed. QualifyingAssetsProfits contains the following sub-element: IntangibleAssets IntangibleAssets This element is optional and can occur once. It consists of the following attributes: companyelectionsec2914 a true or If the company is making an election under Sec. 291(4)(a) TCA 1997, tick the box (Trade Profits chargeable at Standard Rate of 12.5%) companyelectionsec291a 4 true or If the company is making an election under Sec. 291A(4) TCA 1997, tick the box (Trade Profits chargeable at Standard Rate of 12.5%) capallowclaimedaccounts umeric Amount of capital allowances claimed under Sec. 291A(3) TCA 1997 for this accounting period (Accountsbased allowance) (Trade Profits chargeable at Standard Rate of 12.5%) capallowclaimedfixed umeric Amount of capital allowances claimed for this accounting period for which an election has been made under Sec. 291A(4) TCA 1997 (Fixed rate allowance) (Trade Profits chargeable at Standard Rate of 12.5%) interestclaimedtradeded umeric Amount of interest claimed as a trade deduction for this accounting period in respect of the provision of specified intangible assets (Trade Profits chargeable at Standard Rate of 12.5%) Page 22 of 124

23 interestclaimedascharge umeric Amount of interest claimed as a charge on income under Sec. 247(4B) TCA 1997 for this accounting period in respect of the provision of specified intangible assets (Trade Profits chargeable at Standard Rate of 12.5%) jntsection615electtrans jntsection615electacq jntsection617electtrans jntsection617electacq true or true or true or true or If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Transferring) (Trade Profits chargeable at Standard Rate of 12.5%) If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Acquiring) (Trade Profits chargeable at Standard Rate of 12.5%) If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Transferring) (Trade Profits chargeable at Standard Rate of 12.5%) If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (I) whether the company is transferring or acquiring the asset (Acquiring) (Trade Profits chargeable at Standard Rate of 12.5%) IntangibleAssets contains the following sub-elements: JntSection615Ppsn, JntSection617Ppsn JntSection615Ppsn This element is optional. It consists of the following attributes: ) Alpha If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (III) the name of the other company (Trade Profits chargeable at Standard Rate of 12.5%) taxumber Alpha If a joint election is being made under Sec. 615(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (II) the tax reference number of the other company (Trade Profits chargeable at Standard Rate of 12.5%) JntSection617Ppsn This element is optional. It consists of the following attributes ) name Alpha If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (III) the name of the other company (Trade Profits chargeable at Standard Rate of 12.5%) taxumber Alpha If a joint election is being made under Sec. 617(4)(a) TCA 1997 in respect of a specified intangible asset, tick the box and indicate: (II) the tax reference number of the other company (Trade Profits chargeable at Standard Rate of 12.5%) Livingcity This element is optional. It consists of the following attributes: Page 23 of 124

24 ) amountofclaim umeric The amount of claim addressqualpremises Alpha The address of the qualifying premises lcieircode Alpha The eircode of the qualifying premises aggqualexpenddetails Alpha Details of the aggregate of all qualifying expenditure incurred by the company in respect of the qualifying premises servicedescription umeric Description of the nature of the retail or other service which is provided or is to be provided in the qualifying premises marketvalue umeric Market value of the property prior to refurbishment/conversion 2.5 ExtractsAccounts ExtractsAccounts consists of the following attributes from 2.33 Date Extracts from Accounts period starting date. (dd/mm/yyyy). to 2.33a Date Extracts from Account period ending date. (dd/mm/yyyy). endingdate 2.34 Date Extracts from Account Ending date of the return with which the accounts were submitted. (dd/mm/yyyy). ExtractsAccounts contains the following sub-elements: Income, TradingAccItem, Expenses, BalanceSheet, AdjustedetProfit, AdjustmentsMadeToProfit, otestothe Accounts, XbrlOptions Income This element is optional and can occur once. It consists of the following attributes sales 2.35 umeric Extracts from accounts - Sales/Receipts/Turnover. receipts 2.36 umeric Extracts from accounts - Receipts from Government Agencies - GMS, etc. otherincome 2.37 umeric Extracts from accounts - Other Income TradingAccItem TradingAccItem is optional and can occur once. It consists of the following attributes consists of the following attributes: purchases 2.38 umeric Extracts from accounts - Purchases. grosstradingprofit 2.39 umeric Extract from accounts - Gross Trading Profits Expenses Expenses is optional and can occur once. It consists of the following attributes consists of the following attributes: salaries 2.40 umeric Extract from accounts - Salaries/Wages, Staff Costs. directorsremuneration 2.41 umeric Extract from Accounts - Directors remuneration including fees. subcontractors 2.42 umeric Extracts from accounts - Sub-Contractors. professionalfees 2.43 umeric Extracts from accounts - Consultancy, Professional Page 24 of 124

25 subsistence 2.44 umeric Extracts from accounts - Motor, Travel and Subsistence. Fees. repairsrenewals 2.45 umeric Extracts from accounts - Repairs/Renewals. interestpayables 2.46 umeric Extracts from accounts - Interest Payable. depreciation 2.47 umeric Extract from accounts - Depreciation, Goodwill, Capital write-off. otherexpenses 2.49 umeric Extracts from accounts - Other Expenses (Total). Expenses contains the following sub-element: ProvForBadDebts ProvForBadDebts This sub-element is optional and can only once. It consists of any of the following attributes: positiveamount 2.48a umeric Extracts from accounts - Provisions including Bad Debts - positive. negativeamount 2.48b umeric Extracts from accounts - Provisions including Bad Debts - negative BalanceSheet BalanceSheet is optional and can occur once. It consists of the following attributes: stockwipfinishedgoods 2.51 umeric Extracts from accounts - Stock, Work In Progress, Finished Goods. debtors 2.52 umeric Extracts from accounts - Debtors and Prepayments. cashbank 2.53 umeric Extracts from accounts - Cash on hand, Bank Debit. bankloanod 2.54 umeric Extracts from accounts - Bank/Loans/ Overdraft - credit. creditorsandaccruals 2.55 umeric Extract from accounts - Creditors and Accruals. clientaccountbalance 2.56 umeric Extracts from accounts - Client account Balances - Debit. clientaccountbalancecr 2.57 umeric Extracts from accounts - Client Account Balances - Credit. taxcreditors 2.58 umeric Extract from accounts - Tax Creditors. BalanceSheet contains the following sub-elements: DirectorsCurrentAC, ShareholdersFunds DirectorsCurrentAC DirectorsCurrentAC is optional and can occur once. It consists of the following attributes: positiveamount 2.50a umeric Extracts from accounts - Balance of Director s current and loan accounts positive. negativeamount 2.50b umeric Extracts from accounts - Balance of Director s current and loan accounts negative ShareholdersFunds ShareholdersFunds is optional and can occur once. It consists of the following attributes: positiveamount 2.59a umeric Extracts from accounts - Shareholder s Funds - positive. Page 25 of 124