Form 8-3 - Return of Third party Information by Letting Agents and managers of Premises

This e-Brief is issued as a reminder of the obligation on letting agents to file the above returns in respect of the letting of premises organized by them, as required by Section 888(2)(d) and 894 Taxes Consolidation Act 1997.

The return, other than for a company, is required to be made before the 31st of October following the year of assessment to which it applies, in accordance with section 894(1) and (3) of the Taxes Consolidation Act 1997. Where accounts are normally made up to a date other than 31 December in the year of assessment, the return may be made by reference to the date to which the accounts are made up. For a company, the return is required to be made within 9 months of the end of its accounting period.

The return, Form 8-3, for the year 2005 and accounting periods ending in that year, (as well as other self reporting third party returns), is to be found on the Revenue website under Third party returns. Taxpayers are encouraged to make the returns in electronic format in accordance with the guidelines 'Third Party Returns - A guide to the submission of returns in electronic form'.

The return should be made to the District Inspector of the District dealing with the letting agent`s liability.

Some other 3rd Party Returns now due in respect of 2005 are as follows: