Irish Revenue has issued eBrief No. 239/24, announcing the availability of the R&D Corporation Tax Credit pre-filing notification forms. --- Revenue eBrief No. 239/24 R&D Corporation Tax Credit - Section 766C and section 766D Pre-filing notification forms The R&D Corporation Tax Credit pre-filing notification forms in respect of section 766C and section 766D are now available on the R&D Corporation Tax Credit webpage. For accounting periods commencing on or after 1 January 2024, a company is required to notify Revenue of its intention to file a claim under section 766C or section 766D ('pre-filing notification'). The pre-filing notification applies to...