Revenue eBrief No. 106/19
28 May 2019
Third party returns: requirement to report information automatically
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.