The P35 annual return has been redesigned for both the ROS online and offline applications and the changes will apply to P35 screens for the 2010 period onwards. The functionality that enables users to edit or add P35Ls, and print and generate P60s, is available on the new P35 Offline Screens. The P35L Report in ROS Inbox has been updated to include the Income levy. Readers are reminded to upgrade their Offline P35 for 2010 and future years which can be done from the 'Downloads' menu.