P35 and RCT35 Deadlines Today

Today, 15 February, is the deadline for employers to file their annual P35 return for 2009 with Revenue.

If you file your P35 return online and pay your P35 liability online through ROS, you can avail of an extended deadline of 23 February.

Today is also the deadline for principal contractors to file their 2009 annual RCT35 subcontractors return with Revenue.  A similar extension to 23 February applies also to the RCT35 return. This applies only where both the return and the payment of the RCT liability are made through ROS.


Subcontractors Tax (officially known as Relevant Contracts Tax or RCT) can be a complex tax to administer.  Errors and omissions in RCT returns can prove very expensive, due to the substantial penalties for non-compliance.

Back in 2007 the Revenue published a statement outlining the limited circumstances where they do not impose full penalties for breaches of RCT regulations.  Some of these concessions are subject to the matter being notified to Revenue and rectified within one month of the RCT35 filing deadline.

If you are completing an RCT35 return, or have recently done so, you should review carefully all issues in relation to your RCT compliance for 2009, in order that any outstanding matters can be resolved with Revenue within the one month’s grace period.

As always in relation to complex tax matters, I recommend that you seek professional assistance where necessary.


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  2. As usual, really interesting as well as useful blog post P35 and RCT35 Deadlines Today Tommy Mc Gibney’s Tax Blog!

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