Third party returns

Form 46G

Traders, businesses and companies are required to file returns to Revenue containing details of payments made by them to third parties for services provided.

Those required to file include:

  • traders (including farmers)
  • professionals and other people carrying on a business
  • and
  • non-trading or non-profit making organisations or bodies (including charitable organisations and statutory bodies).

Please see Part 38-03-13 for further information.

The 46G return must be filed with the annual Corporation Tax or Income Tax Return. Filers will be required to submit either:

  • Form 46G, where filers should report details for the previous tax year
  • or
  • Form 46G Companies, where filers should report details for the previous accounting period.

Use Revenue Online Service (ROS) to file these returns electronically.

You can complete either:

  • the online version in ROS for up to 30 payees
  • the ROS offline version for up to 3,000 payees
  • or
  • the 46G Return Tool and upload it to ROS.

For help with the 46G Return Tool, please contact

Next: Rental income sector