Revenue have issued a PAYE Notice and an eBrief on switching from Diskette to ROS for P35s.

PAYE Notice to Employers for tax year 2007

The PAYE Notice is available at http://www.revenue.ie/leaflets/emp2006_b.pdf. In summary, it provides details of:

• Employee Tax Credit Certificates 2007
• ROS delivery of Employee Tax Credit Certificates previously issued on diskette
• 2006 P35 returns: Switch from diskette to ROS
• Expenses payments made to employees
• Personal Public Service Numbers
• Completing the Form P45
• Procedure when a new employee commences, who has a P45 from a previous employment
• Supplies of Form P45
• PAYE Self-Service for Employees

P35 Returns 2006

eBrief No. 46/2006 advises that Revenue have decided to discontinue with diskette services for filing P35's in favour of the Revenue On-Line Service (ROS). Employers have also been advised that the due date for the return of 2006 P35's is 15 February 2007. Accordingly, all employers who have not registered for ROS to date should do so immediately to enable them to file their returns in good time.

The eBrief is reproduced at Section 2.04.