Revenue's first eBrief of 2011 deals with claims for P35 refunds and amendments to the P35 return. Useful points for agents when filing on Revenue Online Service (ROS), and for those making changes on the P35 after filing the initial details, are also covered in eBrief No. 1/11.

Taxpayers and their agents are advised that a claim for a P35 refund should be made by entering the refund amount on the P35 declaration or be sending a claim to Revenue in writing. To claim a refund using ROS, the Net Refund Box must be completed.

The P35 Amendment Form should be used to amend P35 returns on paper. If the amendment gives rise to a refund, the amount of the refund must be clearly shown and claimed. For each amendment to an employee's details, the following information will be required:

• Name and PPS Number
• Total taxable pay, tax & gross pay
• EE PRSI, total PRSI, PRSI Class & weeks worked
• Medical Insurance paid by the employer

Where the original P35 and P35L were filed on ROS, any amendments to the P35 details should be made on ROS.

It is also important to note that under section 865 TCA 1997 the time limit for making a valid claim is four years from the end of the reference period. No refund will be made where the claim is outside the time limit provided for in the legislation.

Revenue's eBrief No. 1/11 which is reproduced on here sets out some useful points for agents when filing P35Ls through ROS and an information note on amended and supplementary P35s.