A taxpayer must file a third party return of payments made to:
- a property management agent (s 888),
- a business person who pays fees to a self-employed service provider (s 889),
- a commission agent (s 890),
- a bank that pays interest without deduction of tax (s 891),
- a nominee shareholder (s 892).
An auditor who becomes aware that a relevant offence has been committed must report the offence to the Revenue if you do not rectify the offence within six months (s 1079).