Revenue issued eBrief No. 23/2007 which outlines ways of avoiding delays in the processing of refunds for P35 returns, both paper forms and submitted through ROS. In addition, the eBrief deals with refunds following amendments to P35s.

In summary, a P35 refund can only be processed on the receipt of a valid claim. To claim a refund using the ROS Online system, the “Net Refund Box” must be completed by the employer.

Don't forget that no refund can be made where a claim is made outside the time limit provided for in the legislation. Under Section 865 of the TCA 1997, the time limit for making a valid claim is four years from the end of the reference period.

A copy of the eBrief is available at Section 2.08.