The due date for filing the 2011 P35 return was 15 February. This deadline is extended to 23 February where the P35 return and associated payment is made through Revenue Online Service (ROS). Practitioners are reminded that when filing the P35 return the PPS number returned for each employee should match the number of the most recent Tax Credit Certificate issued to the employer. This, Revenue advises, will ensure that an employee's details are updated correctly to the Revenue and Department of Social Protection (DSP) computer systems with the minimum of delay.

Practitioners are advised that if a Tax Credit Certificate has not been received from Revenue, the appropriate Revenue District should immediately be advised of the person's name, address and PPS Number so that Revenue can register the employee issue a Tax Credit Certificate. When the certificate is received, then that person's pay, tax and PRSI details can be included on the P35 return. If the P35 return (without that person's details), has already been filed, then a supplementary P35 return should be filed for that employee.

Further details on obtaining the correct PPSN number and how to contact Revenue with any queries are set out in Revenue eBrief No. 03/12. A FAQ guide on the P35 return is available on the Revenue website.