Third party returns

Rental income sector

Letting agents and managers (including internet intermediaries) of premises must file a Form 8-3 return to Revenue. This return must contain details of payments relating to managed premises.

The Form 8-3 must be filed annually in conjunction with the annual Corporation Tax or Income Tax return. The return must be filed through Revenue’s MyEnquiries in the myAccount facility under the category ‘Third party returns’.

Revenue also receives third party returns about the rental sector from a number of other sources, for example:

  • the Residential Tenancies Board
  • the Department of Social Protection (DSP) – Rent Supplement Payments (RSP)
  • and
  • the Local Government Management Agency:
    • Rental Accommodation Scheme (RAS)
    • Social Housing Leasing Initiative (SHLI)
    • Housing Assistance Payment (HAP)
    • and
    • Non-Principal Private Residence (NPPR).

Next: Miscellaneous third party returns