All taxpayers can now use the IRD’s ‘Non – Logged in Service’, as a second option, to file their returns online, via e-tax. This service was made available to VAT and PAYE taxpayers only, from February 2020. However, taxpayers can file tax returns online relating to Corporation Tax, Insurance Tax, Partnership, Hotel Accommodation Tax, Individual Tax, Petroleum Profit Tax and Supplemental Petroleum tax. (A list of the income years for which these returns can be filed online is available at www.ird.gov.tt/etax/non-logged_in_returns/faqs.