Principal contractors or their advisors who discovered a payment error while completing the Form RCT 35 for 2008 can rectify the error within one month of the RCT35 filing deadline of 27 February.
In Revenue eBrief No. 4 of 2009, Revenue informed practitioners that the filing deadline for RCT35 2008 was extended this year to 27 February. In the same eBrief, practitioners were also notified that principal contractors should rectify RCT payment errors discovered while completing the Form RCT 35 for 2008 within one month of the filing deadline.
Full details are available in eBrief No. 4. click here