Clarification on scope of Third Party Return Form 8-2
Revenue issued eBrief 78/16 stating that the Tax and Duty Manual ‘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 also be sent to 3rdpartyreturns@revenue.ie. eBrief 78/16 can be found here.