The Employer P35 deadline was 15 February. However, as advised in eBrief No. 10/2009, the deadline for the P35 had been extended to the 23rd of the month where the return and associated tax payment was made via ROS; whether voluntarily or under the new mandatory regime.

Of course, it is important to note that where the P35 and associated payment were not made electronically by the new extended deadline, the extended time limits is to be disregarded so that any interest imposed for late payment will run from 15 February and not 23 February.