Employer P30 and P35 Returns Amended
Revenue has issued an eBrief advising employers, agents and payroll practitioners that the employers P30 and P35 Returns, for periods from 1st July 2013, have been amended.
The P30 return and P35 Declaration both contain a separate field for USC (USC was previously included in PAYE figure) and a new LPT field. The P35L has a new LPT field and a new field for negative USC amounts for individual employees. In the eBrief Revenue also advise that employers/pension providers who have not been issued with an instruction to deduct LPT on employer tax credit certificates (P2C) should declare nil for LPT on their P30 and P35 returns.