Form 8-2 ‘Return of Third Part Information by Persons in Receipt of Income of Others’ is now available. Persons in receipt of any money or value, or of profits or gains, which are chargeable to income tax, belonging to another person, should complete the return. The return date for persons other than companies is on or before 31 October 2010. Companies should file the Form 8-2 no later than 9 months from the end of the accounting period.