Employers are reminded that the deadline for paper filing the annual P35 return for 2009 is today. Employers who file their P35 return and make the associated payment through ROS can avail of the extended deadline of 23 February 2010. Today is also the deadline for principal contractors to file their 2009 annual RCT35 paper return. A similar extension to 23 February applies to the RCT35 return where both the return and the payment are made through ROS.
Revenue published eBrief 07/10 which sets out important year end information for Relevant Contracts Tax. EBrief No. 07/10 is available here.
Revenue's FAQ guide on P35 declarations is available here.