Taxes Consolidation Act 1997 section 890

Returns by persons in receipt of income belonging to others

Section 890 requires any person who receives income, profits or gains on behalf of another person to file a return of that income when requested to do so by a Revenue inspector.

• A person who receives money, value, profits or gains belonging to another person who is chargeable to tax (or who would be chargeable if resident in the State and not incapacitated) must, when required by an inspector, prepare and deliver a return in the prescribed form within the period specified in the notice.
• The return must include a statement of all such income, the name and address of each person to whom the income belongs, and a declaration as to whether each such person is of full age, married, in a civil partnership, resident in the State, or an incapacitated person.
• Where the person making the return is acting jointly with others in receiving the income, the return must also include the names and addresses of all joint recipients at the time the return is delivered.
• No return is required in respect of any one person where the total receipts belonging to that person covered by the return do not exceed €635.