TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Employer (P35 and CIS36) Late Filing Penalties 2005-06

We will send out late filing penalty notices from 27 November to those employers who we believe sent in their 2005-06 Employer's Annual Return late. The due date for a 2005-06 Return was 19 May 2006, and fixed penalties are charged where we received an employer's original Return after 29 May 2006. Fixed penalties are charged under the provisions of Section 98A(2) and (3) Taxes Management Act 1970.

Employers who wish to appeal against the penalty should write to the office address shown on their penalty notice, giving their reasons why they think the penalty is incorrect.

These penalties are for late filing a P35 and/or CIS36 only, and should not be confused with the penalties issued from 30 October 2006 for failure to a return online, and the penalties issued from 13 November 2006 for late filing of P11Ds.

We are currently considering when to issue interim penalties where we believe that the 2005-06 Employer's Annual Return remains outstanding, and we will advise you when these are to be issued in due course.