During 2010, Revenue conducted a review of the tax treatment of doctors engaged by GPs on a part-time, temporary or non-permanent basis. The review was undertaken to provide assurance to Revenue that payments to these doctors by GP practices are being treated correctly for tax purposes. Revenue issued reminders to most general practitioners of the deadline of 15 February 2011 to regularise their 2009 position, if appropriate, without the imposition of penalties. Revenue has informed Chartered Accountants Ireland that a general extension to the deadline for submitting amended 2009 P35s is not granted.

In summary, where doctors were engaged by a practice in 2009 and the PAYE system was not applied to the payments, GPs should have submitted a supplementary Form P35 to the Office of the Collector General using the self-correction rules as set out in Chapter 2.2 of the Code of Practice for Revenue Audit.

GPs must also, along with the supplementary Form P35, have submitted a computation of the correct tax, PRSI, levies and statutory interest payable together with the payment due. For 2010, any additional tax, PRSI and levies accrued on foot of payments to doctors engaged should have been remitted to Revenue through the 2010 Form P35.

As noted a general extension to 15 February deadline for submitting amended 2009 P35s was not available. However, Revenue has noted that if there are extenuating circumstances as to why an extension is required to the self-correction deadline, then Revenue is prepared to consider those circumstances on an individual case basis where the circumstances are set out in writing to Revenue.