Chapter 3 – Other obligations and returns (ss 885-898A)

Contents

Section 885 – Obligation to show tax reference number on receipts [TCA 1997 s 885] Section commentary
Section 886 – Obligation to keep certain records [TCA 1997 s 886] Section commentary
Section 886A – Retention and inspection of records in relation to claims by individuals [TCA 1997 s 886A] Section commentary
Section 887 – Use of electronic data processing [TCA 1997 s 887] Section commentary
Section 888 – Returns, etc. by lessors, lessees and agents [TCA 1997 s 888] Section commentary
Section 889 – Returns of fees, commissions, etc paid by certain persons [TCA 1997 s 889] Section commentary
Section 890 – Returns by persons in receipt of income belonging to others [TCA 1997 s 890] Section commentary
Section 891 – Returns of interest paid or credited without deduction of tax [TCA 1997 s 891] Section commentary
Section 891A – Returns of interest paid to non-residents [TCA 1997 s 891A] Section commentary
Section 891B – Returns of certain payments made [TCA 1997 s 891B] Section commentary
Section 891C – Returns of certain information by investment undertakings [TCA 1997 s 891C] Section commentary
Section 891D – Returns of payment transactions by payment settlers [TCA 1997 s 891D] Section commentary
Section 891DA – Returns of certain payment card transactions by payment card providers [TCA 1997 s 891DA] Section commentary
Section 891E – Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (FATCA) [TCA 1997 s 891E] Section commentary
Section 891F – Returns of certain information by financial institutions [TCA 1997 s 891F] Section commentary
Section 891G – Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation [TCA 1997 s 891G] Section commentary
Section 891GA – Disclosure of certain information for the purposes of administrative cooperation in the field of taxation [TCA 1997 s 891GA] Section commentary
Section 891H – Country-by-country reporting [TCA 1997 s 891H] Section commentary
Section 891HA – Implementation of Part I of OECD (2023) International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework [TCA 1997 s 891HA] Section commentary
Section 891I – Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU [TCA 1997 s 891I] Section commentary
Section 891J – Return of certain information by Reporting Platform Operators [TCA 1997 s 891J] Section commentary
Section 891K – Implementation of Council Directive (EU) 2021/514 of 22 March 2021 5 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests [TCA 1997 s 891K] Section commentary
Section 891L – Administrative cooperation [TCA 1997 s 891L] Section commentary
Section 892 – Returns by nominee holders of securities [TCA 1997 s 892] Section commentary
Section 893 – Returns by certain intermediaries in relation to UCITS [TCA 1997 s 893] Section commentary
Section 894 – Returns of certain information by third parties [TCA 1997 s 894] Section commentary
Section 894A – Returns by third parties in relation to personal reliefs [TCA 1997 s 894A] Section commentary
Section 895 – Returns in relation to foreign accounts [TCA 1997 s 895] Section commentary
Section 896 – Returns in relation to certain offshore products [TCA 1997 s 896] Section commentary
Section 896A – Returns in relation to settlements and trustees [TCA 1997 s 896A] Section commentary
Section 896B – Provision of information by Commission for Taxi Regulation [TCA 1997 s 896B] Section commentary
Section 896C – Provision of information by Child and Family Agency [TCA 1997 s 896C] Section commentary
Section 897 – Returns of employees' emoluments, etc. [TCA 1997 s 897] Section commentary
Section 897A – Returns by employers in relation to pension products [TCA 1997 s 897A] Section commentary
Section 897B – Returns of information in respect of awards of shares to directors and employees [TCA 1997 s 897B] Section commentary
Section 897C – Returns by employers in relation to reportable benefits [TCA 1997 s 897C] Section commentary
Section 898 – Returns of copies of rates and production of certain valuations [TCA 1997 s 898] Section commentary
Section 898A – Format of returns etc. [TCA 1997 s 898A] Section commentary

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