S83DA/S83DB Stamp Duty Consent Form

Understanding the S83DA & S83DB Consent Form: A Guide for Accountable Persons in Ireland

The S83DA & S83DB Consent form is an official document issued by the Revenue Commissioners of Ireland, designed for situations where multiple accountable persons are involved in a Stamp Duty transaction. This form plays a crucial role in managing repayment claims related to Stamp Duty, especially when more than one individual or entity is responsible for the transaction. This article aims to clarify the purpose of the form, the circumstances under which it should be used, the information required, and the process for submission.

When to Use the S83DA & S83DB Consent Form

This consent form is specifically applicable in cases where a Stamp Duty return has been filed on behalf of multiple accountable persons. Examples include:

• Transactions involving a sale where the purchaser is an accountable person.
• Gifts where both the transferor and transferee are accountable persons.

In these situations, the accountable persons may wish to make a repayment claim for Stamp Duty, which can be facilitated either through the filer who submitted the original return or directly by the accountable persons themselves. The form is essential when the latter option is chosen, requiring explicit consent from all involved parties.

Key Components and Information Requested

The form requires several specific details to be completed accurately to ensure the proper processing of the repayment claim:

• Identification of the accountable persons: Names in block capitals and signatures of all accountable persons involved.
• Details of the instrument: The Stamp Certificate Document ID to which the transaction relates.
• Relief type: Indication of whether the claim relates to Section 83DA or S83DB of the Stamp Duties Consolidation Act 1999.
• Consent declaration: A formal statement agreeing that a specific accountable person will make the repayment claim and receive the associated repayment.

Each accountable person must sign the form, confirming their consent. The completed form, along with the declaration, must be attached to the repayment claim in the Revenue’s online platform, eRepayments.

How to Complete and Submit the Form

Step-by-Step Process

1. Select the accountable person: Identify who will make the repayment claim and receive the funds. This individual will sign the declaration and handle the claim in eRepayments.
2. Fill out the form: Complete all sections, ensuring names are in block capitals, signatures are provided, and dates are accurate.
3. Save and attach: Save the completed form with a clear filename, such as “Consent Form/[Document ID],” and attach it to your repayment claim in eRepayments.
4. Retain the original: Keep the original signed form safely, as Revenue may request to see it during audits or further processing.

Points of Attention and Practical Tips

When completing the S83DA & S83DB Consent form, consider the following:

• Accuracy: Ensure all details, especially the Document ID and names, are correct to prevent delays.
• Signatures: All accountable persons involved must sign the form; unsigned forms will not be valid.
• Timeliness: Submit the form promptly to avoid delays in processing the repayment claim.
• Record keeping: Maintain a copy of the signed form for your records and potential future reference.

Legal and Data Protection Considerations

The Revenue Commissioners collect personal data necessary for tax and statutory functions, including processing Stamp Duty transactions. Personal data provided in the consent form may be shared with other government bodies where legally permitted. For details on data handling and your rights, refer to Revenue’s privacy policy available on their Privacy page.

In summary, the S83DA & S83DB Consent form is a vital document for managing Stamp Duty repayment claims involving multiple accountable persons. Proper completion and timely submission ensure a smooth process and compliance with Irish tax law.