Third Party Returns - Automatic Return of Certain Information - IT16

Introduction

This leaflet is mainly for assistance in submitting information required on pdfForm 46G (PDF, 618KB) and pdfForm 46G (Company) (PDF, 253KB) Third Party Return by traders and other persons carrying on a business activity, (including Government Departments and Statutory Bodies). This leaflet may also assist people who may have to submit information on any of the other Third Party Returns listed in Appendix 2 of this leaflet.

Who should make Third Party Returns?

Traders (including farmers), professionals and other persons carrying on a business, as well as non-trading/non-profit making organisations and bodies of persons (including charitable organisations, Government Departments and statutory bodies such as Health Boards) are required to automatically make Third Party Returns.

The list of Third Party Return forms in Appendix 2 of this leaflet includes a note of who should complete each form.

What information must I return automatically?

Details of payments made by you which must be returned automatically are:

  • Payments for services rendered in connection with the trade, profession, business etc., whether paid on your own behalf or on behalf of someone else.
  • Payments for services rendered in connection with the formation, acquisition, development or disposal of the trade or business.
  • Periodical or lump sum payments made in respect of any copyright.

Must all payments for services be returned?

No. The following need not be returned:

  • Payments for services/activities which are not on the list set out in Appendix 1 of this leaflet.
  • Payments for services made to a person in the period covered by the return which do not exceed €6,000 in aggregate.
  • Payments from which income tax has been deducted (e.g. payments subjected to PAYE, fees paid subject to withholding tax etc.)
  • Payments by a principal contractor registered for Relevant Contracts Tax.
  • Payments for services in which the value of any goods provided as part of the service exceeds two-thirds of the total charge.
  • Payments to non-residents. However, where a Third Party operates from a business or private address in the State he or she should be regarded as ordinarily resident.
  • Payments for essential services such as electricity, gas and telephone.

When must I file a Third Party Return?

For individuals and bodies of persons other than companies, a Third Party Return is required in respect of payments up to 31 December each year or, if more convenient, up to the date on which accounts of the trade, etc. are normally prepared. Third Party Returns must be made annually before 31 October following the relevant year.

For companies, Third Party Returns must be made not later than nine months from the end of the accounting period.

What details must I give on a Third Party Return?

When completing your Third Party ReturnpdfForm 46G (PDF, 554KB) it will be necessary to submit the following details:

  • Indicate if the figures are VAT inclusive/exclusive
  • Full name/full title of company
  • Private Address
  • Business Name (if any)
  • Business Address
  • Payee’s Tax Reference No.
  • Total amount of payments made or value of consideration given
  • Nature of consideration, if not money
  • Nature of services or rights provided

You should ensure that your business records are adequate to supply the above information - in particular you should ensure that persons providing services give you their tax reference number (their VAT registration number or PPS number may be used.)

The VAT regulations require that the person charging VAT should furnish an invoice that should include, among other things, a valid VAT reference number. Where the Third Party Return states that VAT was charged, it should be possible to declare a valid VAT reference number.

The amount of the payment for services shown on the Third Party Return should normally be exclusive of VAT. However, payments may be returned inclusive of VAT by traders etc. whose records are maintained on a basis that would make it difficult to make the return on a VAT exclusive basis. Persons not registered for VAT may make returns inclusive or exclusive of VAT.

You should indicate whether the figures returned are VAT inclusive or not.

How do l submit a return of Third Party Information?

All companies, trusts, partnerships and all self-employed individuals returning a Form 46G are required to pay and file returns electronically using Revenue’s Online Service (ROS) from 1st June 2011. See: Mandatory e-Filing for further information.

Should you need assistance with your ROS registration contact the ROS Technical Helpdesk:

  • Email at: roshelp@revenue.ie
  • Telephone at 1890 20 11 06
  • If you reside outside the Republic of Ireland please email the Helpdesk with your number and they will telephone you, or alternatively call +353 1 7023021.

You may be requested to submit a form by Revenue where it is considered likely that a return is required from you. However, you should note that it is your responsibility to ensure that you make a return where necessary.

Appendix 1

List of Services/Activities in respect of which returns of payments are required:

  • Accountancy (including Auditing, Taxation, Secretarial etc.)
  • Actuarial
  • Advertising/Promotion
  • Agricultural/General Contracting
  • Architectural (including Draughtspersons)
  • Auctioneering
  • Book-keeping
  • Building Repair/Maintenance
  • Catering
  • Cleaning
  • Commissions
  • Computer (including software)
  • Consultancy
  • Courier/Delivery
  • Dentistry
  • Diving
  • Electrical
  • Engineering
  • Entertainment
  • Equipment/Plant Hire
  • Exhibitions
  • Haulage
  • Journalism
  • Legal
  • Medical
  • Merchandising
  • Model Agency
  • Nursing
  • Photographic
  • Plumbing
  • Printing
  • Promotion
  • Public Relations
  • Secretarial
  • Security & Investigation
  • Surveying
  • Training/Education
  • Translation/Interpreting
  • Transport
  • Vehicle Repair/Maintenance
  • Veterinary

Appendix 2

The following Third Party Returns should be made automatically:

  • within nine months after the end of the accounting period by companies, or
  • by 31 October in the year following the end of the tax year by all other persons.
  • pdfForm 8-2 (PDF, 166KB) Return of Third Party Information by Persons in receipt of Income of Others.
    Note: Return by Companies, Individuals and Bodies of Persons (including Government Departments) in receipt of Income of Others.
  • pdfForm 8-3 (PDF, 178KB) Return of Third Party Information by Letting Agents and Managers of Premises
    Note: Return by any person who, as an agent, manages premises or is in receipt of rents or other payments arising from premises.
  • pdfForm 8-4 (PDF, 166KB) Return of Certain Information in Relation to Rent Subsidy
    Note: Return by any Government Department, Health Board, Local Authority or other similar body/authority which makes payments either in the nature or for the purpose of rent subsidy in relation to any premises.
  • pdfForm 8B-A (PDF, 172KB) Financial Institutions
    Note: Return by Financial Institutions paying or crediting interest to Irish residents without deduction of tax.
  • pdfForm 8B-B (PDF, 172KB) Return of Third Party Information by Intermediaries
    Note: Return by intermediaries who act in or in connection with the opening of foreign accounts with deposit holders.
  • pdfForm 8D (PDF, 98KB) Return of Third Party Information by Intermediaries in relation to Offshore Products
    Note: Return by persons who act as intermediaries and provide Relevant Facilities in relation to Offshore Products.
  • pdfForm 8F (PDF, 169KB) Return of Particulars of Transactions in Tangible Moveable Property for a consideration in excess of €19,050
    Note: Return by an auctioneer and by any person carrying on a trade of dealing in any description of tangible moveable property or acting as an agent or intermediary in dealings in any description of tangible moveable property.
  • pdfForm 8S (PDF, 229KB) Return by persons of Information in relation to Settlements involving Non-Resident Trustees.
    Note: Section 896A Taxes Consolidation Act 1997. To be completed by a Third Party in relation to settlements involving non-resident trustees
  • pdfForm 21R (PDF, 167KB) Return of Third Party Information by Nominee Holders of Securities.
    Note: Return by nominee holders of securities on behalf of beneficial owners.

If you consider that you will be required to make a return under any of these categories, you can get more information by contacting your Revenue office or at: Third Party Return Forms. The returns may be submitted via Secure Email to 3rdpartyreturns@revenue.ie

August 2011

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