Third Party Returns: Requirement to Report Information Automatically

Revenue eBrief No. 111/20

Tax and Duty Manual Part 38-03-13 – Third Party Returns: Requirement to Report Information Automatically – has been amended to include updated procedures for completing the following:

  • Form 8-2 (Persons in receipt on Income on behalf of others)
  • Form 8-3 (Letting agents and property managers)
  • Form 21R (Nominee shareholders).

The Form 8-3 procedures include a new requirement, to come into effect in 2021, to report the tax reference number of the property owner and the Local Property Tax ID number of the let property.


  1. Introduction
    This manual sets out practical arrangements for making the automatic returns of information required under section 894 TCA 1997.

    This section requires automatic filing of the following returns:
Form 46Greturn of payments made by individuals, trusts,
partnerships, and unincorporated bodies for
services rendered (s889, TCA 1997)
Form 46G
return of payments made by companies for
services rendered (s889, TCA 1997).
Form 8-2return by persons in receipt of income
belonging to others (s890, TCA 1997).
Form 8B-Areturn by financial institutions paying or
crediting interest without deduction of tax
(s891, TCA 1997)
Form 8-3return by letting agents and managers of
premises (s888(2)(d), TCA 1997).
Form 21Rreturn by nominee shareholders (s892, TCA

Sections 2, 3, and 4 of this document outline filing arrangements common to all the returns listed above. Sections 5, 6 and 7 provide guidance for completing Forms 8-2, 8-3 and 21R. Section 8 details arrangements in respect of submission of Forms 8-2, 8B-A, 8-3, and 21R. Section 9 provides guidance on the Form 46G and Form 46G (Company). Section 10 outlines special arrangements in respect of solicitors, representatives of deceased persons, and certain others.