How to Complete the S83D Consent Form for Stamp Duty

Understanding the S83D Consent Form: A Guide for Accountable Persons in Ireland

The S83D Consent Form is an official document issued by the Revenue Commissioners of Ireland, designed specifically for situations where multiple accountable persons are involved in a Stamp Duty-related transaction. This form facilitates the process of making repayment claims under Section 83D of the Stamp Duties Consolidation Act 1999. It is an essential part of the administrative procedures for handling stamp duty repayments when more than one individual or entity is responsible for the transaction.

When to Use the S83D Consent Form

This form should be completed and submitted when two or more accountable persons are involved in a Stamp Duty transaction, such as a sale or gift, and there is a need to nominate one person to make a repayment claim on behalf of all involved parties. The form is applicable in situations where:

• There are multiple accountable persons for a Stamp Duty return, and
• One or more of these persons wish to delegate the authority to claim a repayment to a specific individual.

For example, if a property is transferred as a gift involving both the transferor and transferee, and they want to designate one person to handle the repayment claim, the S83D Consent Form must be used.

Key Information Required on the Form

The form asks for specific details to identify the involved parties and their intentions clearly:

• Name and signature of each accountable person: All accountable persons must sign the form, confirming their agreement and consent.
• Date of signing: The date when each accountable person signs the document.
• Name of the accountable person making the claim: The individual nominated to make the repayment claim in eRepayments.
• Document ID: The reference number associated with the Stamp Certificate related to the transaction.

The form also includes a declaration section where the accountable persons agree that the nominated individual will make the repayment claim and receive the associated repayment.

How to Complete and Submit the Form

Step 1: Filling Out the Form

Each accountable person must:

1. Fill in their name in block capitals.
2. Sign and date the form at the designated sections.

Ensure that all signatures are provided before submission. The completed form must be attached to the repayment claim in the eRepayments system.

Step 2: Saving and Attaching the Form

Once completed, save the document with a clear filename, such as “Consent Form/Document ID,” for record-keeping. The original signed form should be kept safely, as Revenue may request to see it during audits or verification processes.

Transmitting the Form and Associated Documentation

The completed and signed Consent Form, along with the declaration, should be attached to the repayment claim submitted via the eRepayments online portal. The system allows for the electronic submission of claims, streamlining the process for accountable persons.

Points of Attention and Practical Advice

• Ensure all accountable persons sign: No signatures, no valid consent; incomplete forms can delay processing.
• Keep a copy: Always retain a copy of the signed form for your records.
• Verify the Document ID: Correctly reference the associated Stamp Certificate to avoid processing errors.
• Timely submission: Submit the form and claim within the deadlines specified by Revenue to prevent delays in repayment.

Legal and Data Protection Considerations

The Revenue Commissioners handle personal data in accordance with applicable Irish data protection laws. Information provided in the form may be shared with other government departments or agencies where legally permitted. For more details on data handling and your rights, consult the Revenue’s Privacy Policy available on their official website.

In summary, the S83D Consent Form is a crucial document for managing stamp duty repayments involving multiple accountable persons in Ireland. Proper completion, timely submission, and adherence to official procedures ensure a smooth process and help avoid administrative delays.