Tomorrow, 23 February, is the online filing deadline for 2011 Employer PAYE/PRSI P35 & Contractor RCT35 returns.
A P35 return includes details of all pay, PAYE/PRSI/USC deductions and other employee details for the year ended 31 December 2011.
An RCT35 return must be filed by all principal contractors in the construction, forestry, and meat processing sectors. It includes details of all payments made to subcontractors in 2011, and tax deduction details where relevant.
The original deadline of 15 February 2012 which applied to both returns is extended to 23 February for returns filed online via ROS.
In a recent eBrief, Revenue stress the importance of employers recording their employees’ PPS numbers correctly on P35 returns. Presumably the same guidance applies to subcontractor PPS and tax reg. numbers recorded on RCT35 returns.
The Revenue.ie website contains more guidance on completing P35 and RCT35 returns.
Thomas McGibney & Company 