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.