Clarification on scope of Third Party Return Form 8-2

Returns by Persons in Receipt of Income Belonging to Others

Section 890 of the Taxes Consolidation Act 1997 states that persons in receipt of income or other amounts belonging to another person from third parties are required to submit a return of these details to Revenue in the prescribed form (Form 8 - 2). The person to whom the income belongs must be chargeable to tax on that income.

It should be noted that the filing requirement applies to any person collecting money on behalf of another person. This includes intermediary internet websites where the host is collecting money, directly through the website or through other means, on behalf of persons using such services for business purposes.

Tax and Duty Manual Part 38-03-03 'Third Party Returns' has been amended at Appendix III to clarify who is obliged to file the Form 8 - 2, in what circumstances the obligation to file applies and to explain the process for filing such returns.

Queries in relation to completion of the Form 8 - 2 can be sent to: 3rdpartyreturns@revenue.ie.

08 September 2016