Third party returns: manual amended
Revenue have amended their tax and duty manual on Third Party Returns: Requirement to Report Information Automatically.
Updated procedures for completing the:
- Form 8-2 (Persons in receipt on Income on behalf of others),
- Form 8-3 (Letting agents and property managers), and
- Form 21R (Nominee shareholders)
have been included in the amended tax and duty manual on Third Party Returns. New requirements in the Form 8-3 to report the tax reference number of a property owner and the Local Property Tax ID number of the let property come into effect in 2021.