The CCAB-I have recently written to Revenue to highlight the pressures facing a number of accountancy firms in meeting the corporation tax and income tax deadlines. Some firms continue to face challenges due to the disruption of COVID-19. The matter was discussed at Main TALC on 7th September 2021. Revenue’s position is that accountants facing difficulties should file tax returns on a best estimates basis and then seek to finalise the return under the self-correction mechanism. There will be no formal arrangement available to agree an extension beyond the arrangements already in place for the income tax filing date. However, Revenue advises that if individual firms have exceptional difficulties, e.g. the unavoidable absence of key personnel due to Covid, and will not be in a position to file returns by the corporation tax or income tax deadlines they should contact Revenue via MyEnquiries setting out the exceptional nature of their particular difficulties and seek to agree an arrangement for filing their returns.