Lodging end of year returns

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If you continue in business until the end of the income tax year, you must send to the Collector-General on or before 15 February:

  1. form P35 - the employer's declaration and certificate,
  2. any balance of income tax or PRSI due (with completed form P35),
  3. form P35L - the return for each employee, and
  4. form P35L/T - only for employees whose PPS No. you do not know.

Do not send emergency cards and temporary tax deduction forms superseded in the course of the year by tax deduction cards or 'own system' type records. Instead keep them in accordance with the instructions in paragraph 67.

If all your employees cease employment during the year you must lodge completed returns within 46 days of ceasing to be an employer. In this case you must apply to the Collector-General for forms P35 and P35L. The names and PPS Nos. of employees will not be pre-printed on the form in such a case, so you will have to enter these details on the form, together with the other information required.

Last modified:06/10/2008

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