Third party returns

Miscellaneous third party returns

The following is a list of third party returns in Excel format and details of who should complete them. These returns must be filed annually in conjunction with the annual Corporation Tax or Income Tax Return. This can be done through Revenue’s MyEnquiries or myAccount facility under the category ‘Third Party Returns’.

Forms

Form 8-2 - Return of third party information by persons in receipt of income of others.

You are obliged to file Form 8-2 if you receive income, in excess of €3,810, on behalf of others. The excess of €3,810 applies to the accounting period for which Form 8-2 is being filed. Proceeds from sale of land and court awards for damages and personal injuries need not be reported.

• Form 8B-A Return of Interest paid or credited without deduction of tax.

Persons carrying on a trade or business, including some financial institutions, must file form 8B-A under certain circumstances. The obligation to file arises where interest is paid or credited without deduction of tax on monies received or retained. Form 8B-A is only required where the interest paid or credited exceeds €635.

Form 8B-B - Return of third party information by intermediaries.

Persons that act as an intermediary in the ordinary course of a trade or business are required to file Form 8B-B in certain circumstances. This form must be filed where they act on behalf of Irish residents in opening foreign accounts with financial institutions.

Form 8D - Return of third party information by intermediaries in relation to offshore products.

Persons that act as an intermediary in the ordinary course of a trade or business are required to file Form 8D in certain circumstances. The form is required where the intermediary acts in, or in connection with, the acquisition of a material interest in an Offshore Product. 

Form 8F - Returns of particulars of transactions in tangible moveable property for a consideration in excess of €19,050.

Form 8S - Return of third party information in relation to settlements involving non-resident trustees.

Form 21R - Return of third party information by nominee holders of securities.

Forms available on request from Revenue

Form 8E - This form is only to be submitted on request. Revenue will send a copy of the form to the customer in these circumstances.

Form 8G - This form is only to be submitted on request. Revenue will send a copy of the form to the customer in these circumstances.