Revenue eBrief No. 026/22
Third Party Returns – Requirement to report information automatically
Tax and Duty Manual (TDM) Part 38-03-13 has been amended to update instructions on filing Forms 8-2, 8B-A, 8-3, and 21R through the MyEnquiries or MyAccount applications.
TDM 38-03-10 – Return of Rent/Rent Subsidies Paid by Certain Bodies has now been removed as it is no longer relevant.
8. Submission of Forms 8-2, 8B-A, 8-3, and 21R
Third party return forms can be downloaded in a spreadsheet format from the Revenue website. Returns should be submitted using the My Enquiries facility. Once signed in to either ROS or MyAccount:
* click on ‘MyEnquiries’ (at top of screen)
* select ‘Add New Enquiry’
* under the ‘Enquiry Relates to’ select either Income Tax (IT) or Corporation Tax (CT) under ‘More specifically’ – select ‘Third party returns (excluding Form 46G)’
* provide ‘enquiry details’ in the box provided
* attach the excel spreadsheet form and submit.
Queries in relation to filing of third-party returns may be sent to 3rdPartyReturns@revenue.ie, either directly via email or using the MyEnquiries facility. Customers who have a ROS digital certificate will be able to access MyEnquiries through their ROS account. Customers who do not have an active ROS digital certificate can either register for MyAccount or register for ROS in order to use the MyEnquiries service.