Third-party information providers should upload online, all relevant statements for the reporting of amounts paid to or received by all resident persons during each income year.
Third-party information providers are all persons and institutions who have made payments to resident persons for salaries, pensions, dividends, royalties, as well as trade unions and registered charities in receipt of subscriptions and donations respectively.
Third-party information providers also include persons who for the supply of goods or services have made payments to local independent contractors and self-employed persons such as but not limited to accountants, attorneys, computer programmers, analysts, landscapers, auto mechanics, builders, carpenters, freighters and custom brokers.
When filing, providers have the option of using either the bulk filing Microsoft templates available on the BRA’s website bra.gov.bb or the web form directly in TAMIS.
These are returns such as:
- Monthly PAYE,
- Good and Services,
- Charities,
- Deductibles (trade unions),
- Pension
- Withholding Tax,
- Withholding Tax Reconciliation, and
- Divided Income
Where and How to file
You can either file your third-party returns using the E-filing (webform) option or the Bulk E-filing option on the TAMIS website https://tamis.bra.gov.bb. For Bulk E-filing, you are required to download and complete the relevant Microsoft Excel template or the XML Schema.
The templates utilised by employers, entities and persons are available to download for use in filing their respective third-party information during the 2022 calendar year.
View video showing how to file third-party information here.
Uploading deadlines
Third-party information providers are reminded to file online, all relevant statements for the reporting of amounts paid to or received by all resident persons during each income year. The annual deadline for uploading information is February 28th.
See Third-Party Templates Available for Download Below
- Charities Filing Template (2018-2030)
- Contributions Filing Template (208-2030)
- Deductibles Filing Template (2018-2030)
- Divided Income Filing Template (2018-2030)
- Exempt Payers Filing Template (2018-2030)
- Goods and Services Filing Template (2018-2030)
- PAYE Filing Template (2019-2030)
- Pension Filing Template (2019-2031)
- Withholding Tax Filing Template (2019-2030)
- Withholding Tax Reconciliation Filing Template (2018-2030)