I’m a subcontractor under RCT. Do I still need to file a tax return?

Yes — RCT is a withholding tax, not your final tax liability. You must:

• File an annual Income Tax return (Form 11) or Corporation Tax return (CT1).
• Declare all income and expenses.
• Claim credits or refunds due.

Revenue won’t refund RCT until your tax return is filed and other liabilities are up to date.