Third party returns

Overview

Government departments, financial institutions, trading and professional businesses and certain other organisations must file third party returns. These returns contain information about the filer's business that must be disclosed to Revenue. The returns must be filed annually.

There are different types of third party returns and some organisations may have to file more than one type of return every year. For example, banks may have to file:

• third party returns for deposit interest paid to customers
• and, or
• a separate return for payments to their suppliers.

Some third party returns cover payment details for a calendar year while others cover the accounting period of the organisation.

There are different filing deadlines for the different types of third party returns. All third party returns are required to be filed by self-assessment without being specifically requested by Revenue.

Most third party returns are filed through the Revenue Online Service (ROS) using online return forms or through the secure file upload facility. Other third party returns are filed through Revenue's myAccount facilities.

Any enquiries in relation to the third party returns can be made through MyEnquiries in Revenue's myAccount facility.

Next: Government departments and agencies