Completing end of year returns


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If you are a registered employer, the Collector-General will send forms to you at the end of the tax year. You should make end-ofyear returns on these forms. The forms will be P35 , P35L and P35L/T. However, if you are using a computerised system you will only receive form P35 .

Form P35 is your annual declaration and certificate for tax and PRSI. You should complete it in accordance with the notes printed on the form.

Form P35L is the list on which you return PAYE and PRSI particulars for each employee whose PPS No. you know. Make one entry for each employee on form P35L.

Form P35L/T is a form on which you return PAYE and PRSI particulars for each employee whose PPS No. you do not know. You should make only one entry for each employee on form P35L/T. You should give the employee's private address, date of birth and mother's surname at birth on this form. Every effort should be made to obtain the correct PPS No. of each employee before completing this form.

You may also submit:

  • your listings of employees on disk (Diskette Return System),
  • employee details on a pre-formatted disk provided by Revenue,
  • forms P35, P35L and P35L/T online using the Revenue On-Line Service (ROS).

If you submit your employees' details on disk you may choose to receive these employees' Certificates of Tax Credits and Standard Rate Cut-Off Point on disk.

Where an employer ceased to have employees during the course of the year, the forms P35, P35L and P35L/T will be issued to the employer on request, at the time of the cessation.

Last modified:24/09/2008
 

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