A B1B is used to correct a B1 that has already been submitted where it contains an error. This is a B1 in paper form where you write B after it and then at the top state ‘this B1 replaces the B1 submitted on submission number XXX’. You then insert the original annual return date and from there insert all details. This costs €15. You will have to send it into the CRO.

The original B1 will still stay on the record however it will be evident a new B1 was filed.

Technically there is no implications for doing this.