Third party returns: requirement to report information automatically

The Tax and Duty Manuals on third part returns have been consolidated into Part 38-03-13 which has been updated to include:

• third party returns guidance previously contained in Statement of Practice 1/1992
• information previously contained in Part 38-03-03 on the requirement to submit third party returns automatically
• guidance on the filing of the Form 46G and Form 46G (Company) that was previously included in Part 38-03-12
• information previously included in Parts 38-03-04 and 38-03-11 detailing special third-party return filing arrangements for solicitors and certain others.

There are no material changes to procedures. Content has been amended for clarity and the avoidance of duplication.

28 May 2019