Important end of year information for Relevant Contracts Tax Contractors

Form RCT35 2010 Filing Information

Principal Contractors and their agents are reminded that the filing date for the 2010 RCT 35 is 15th February 2011, with an extension to 23rd February 2011 for ROS filers. Blank Forms RCT35 for 2010 are now being issued.

Completing the Form RCT35

Specimen version Form RCT35 (PDF, 65KB) for year 2010 onwards is available on the Revenue Website.

Your attention is drawn to the notes on Page 1 of the form in relation to completing the form and on how to proceed where errors are discovered while completing it.

You are reminded that:

• Forms that are not completed correctly will be returned for correction, which may result in your return missing the filing deadline.
• The principal must sign the declaration.

If the Principal Contractor did not engage any sub-contractors during the period ended 31 December 2010, 'NONE' should be entered in the relevant box on the declaration.

If the Principal Contractor has in fact ceased to be a Principal Contractor, a covering note to that effect should be submitted to the Principal's local Revenue office to avoid unnecessary correspondence in the future.

Filing the Form

Forms RCT 35 can be filed using the Revenue On-Line Service (ROS). Full details are available on www.revenue.ie or by email from roshelp@revenue.ie. As many contractors use ROS for their VAT and PAYE returns, but still file paper RCT returns, please encourage them to use ROS.

Those filing on paper should return the completed form to:

Collector General's Office, PO Box 354, Limerick.

RCT 35 Compliance Programme

The RCT 35 is an important focus of Revenue's overall compliance programme. To avoid penalties, a possible tax audit or criminal prosecution, the RCT35 should be filed on time.