898A Format of returns etc.

Where a person is required under any provision of this Chapter to deliver returns or to give or furnish information, the Revenue Commissioners may require that this be done in a specific format. The Revenue may also require that returns or information referred to in section 888(2)(d) and (2)(e), and in sections 891, 892 and 898, be done in an electronic format. This is in order to facilitate the collation of the information.

The returns/information concerned relate to—

• lettings of property;
• fees and commissions paid by a person in the course of carrying on a trade or business;
• money a person receives on behalf of others – for example a resident agent receiving profits on behalf of a non-resident;
• interest paid to residents without deduction of tax;
• shares held as a nominee for the beneficial owner;
• intermediaries acting in the opening of foreign bank accounts or the selling of certain foreign investment products,
• employees’ emoluments etc., and
• rates.

Relevant Date: Finance Act 2021