The 46G return is a return of information about certain payments made by traders and other persons carrying on a business activity. Revenue has updated its manual on the 46G return to include additional categories of services and activities that must be reported on the return. This manual may be of assistance if you are filing 46G returns.

New categories of services and activities to be reported include; childcare, fitness, health and safety, landscaping and marketing analysis.

This Revenue manual on the 46G return has replaced Revenue guidance in the IT16 leaflet.