As part of the preparatory work for PAYE Modernisation, Revenue are writing to employers in relation to errors on their P35L returns filed for 2016 who, according to Revenue records, had not obtained Tax Credit Certificates for employees that were listed on the P35L. The letters gave guidance on how to rectify the position for 2017.

We have been told that tax agents who are linked to the employer as PAYE agent will also receive a copy of the letter in the ROS inbox.