Third party returns: manual amended

Jun 22, 2020

Revenue have amended their tax and duty manual on Third Party Returns: Requirement to Report Information Automatically.  

Updated procedures for completing the: 

  • Form 8-2 (Persons in receipt on Income on behalf of others), 

  • Form 8-3 (Letting agents and property managers), and 

  • Form 21R (Nominee shareholders) 

have been included in the amended tax and duty manual on Third Party Returns. New requirements in the Form 8-3 to report the tax reference number of a property owner and the Local Property Tax ID number of the let property come into effect in 2021.