At the time of writing this article the date for Budget 2025 has been set for 1 October 2024 and the Tax Strategy Group papers have recently been published, which means that there is one major hurdle to be overcome before the end of 2024 – the filing of 2023 tax returns! Although the outcome of these filings is key to the Budget and the tax strategy, generally, this will not be known until after the Budget. Revenue has announced that for those who file their 2023 tax returns and pay the related tax liabilities through ROS, both tasks must be undertaken on or before 14 November 2024. The information contained in the Tax Strategy Group income tax paper reflects the level of detail that CTAs, in particular, are expected to understand and, in turn, populate the tax returns that they prepare. In this article we will navigate our way through the complexities that we are likely to face during the upcoming compliance season.