The 2014 P35L is revised to reflect the new limits that have been introduced on the relievable amount of medical insurance premiums for policies which are renewed or entered into on or after 16 October 2013. A new field “Gross pay for employee PRSI purposes” is also included on the Employers P35L and P35LT return and on the P60 on ROS for 2014. The annual P35 returns for the year ended 31 December 2013 were due by 15/23 February. P60’s for 2013 are also due to be provided to employees by these dates. Details of the key dates in 2014 are available here of this issue of tax.point.