If you are required to make third party returns of certain payments (Form 46G) you may be interested in the updated version of the 46G Return spreadsheet. This updated spreadsheet can now be accessed on the Revenue website.

The spreadsheet can be used for corporation tax and income tax purposes for 2012, 2013 and 2014 years of assessment and for accounting periods ending in 2012, 2013, 2014 and 2015.

It is available for use by traders, professionals and other persons carrying on a business, as well as non-trading/non-profit making organisations and bodies of persons to make third party returns of specified payments.

Further details are set out in Revenue eBrief No. 75/15.