This form is required by TCA 97 s914(6) and should be completed by an auctioneer or other person, carrying on a trade of dealing in tangible moveable property, or of acting as an agent or intermediary, in dealing in tangible moveable property.

The return should contain the information set out in the form in relation to each transaction in tangible movable property which was for a consideration in excess of € 19,050.

The Form 8F for the year ended 31 December 2006 is available at http://www.revenue.ie/forms/temp8f.xls.