TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

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.