Revenue eBrief No. 111/20
17 June 2020
Third Party Returns: Requirement to Report Information Automatically
Tax and Duty Manual Part 38-03-13 - Third Party Returns: Requirement to Report Information Automatically - has been amended to include updated procedures for completing the following:
- Form 8-2 (Persons in receipt on Income on behalf of others)
- Form 8-3 (Letting agents and property managers)
- Form 21R (Nominee shareholders).
The Form 8-3 procedures include a new requirement, to come into effect in 2021, to report the tax reference number of the property owner and the Local Property Tax ID number of the let property.