Revenue eBrief No. 106/19
The Tax and Duty Manuals on third part returns have been consolidated into Part 38-03-13 which has been updated to include:
- third party returns guidance previously contained in Statement of Practice 1/1992
- information previously contained in Part 38-03-03 on the requirement to submit third party returns automatically
- guidance on the filing of the Form 46G and Form 46G (Company) that was previously included in Part 38-03-12
- information previously included in Parts 38-03-04 and 38-03-11 detailing special third-party return filing arrangements for solicitors and certain others.
There are no material changes to procedures. Content has been amended for clarity and the avoidance of duplication.
Section 6 provides guidance on the Form 46G and Form 46G (Company)
2. Return Period and Date
For individuals and other persons (other than companies) the return should include payments made in the 12 months to 31 December each year or, if more convenient, up to the date on which accounts of the trade, etc. are normally prepared. Returns must be filed before 31 October of the following year.
For companies, each return should cover all relevant payments in an accounting period and be submitted not later than 9 months after the end of the relevant accounting period.