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Revenue eBrief No. 23/2007

P35 Refunds and P35 Amendments

P35 Refunds

To avoid delays in the processing of refunds that arise from the end of year P35 paper returns, taxpayers and their agents should note that:

  • a P35 refund can only be processed on the receipt of a valid claim. A valid claim should be made by entering the refund amount on the P35 declaration (line E) or by sending a claim to Revenue in writing for the amount of the refund due.
  • if line E on the P35 declaration is not completed where the declared liability is less than the amount paid, Revenue will not accept that a valid claim has been made. In such cases, the taxpayer will receive a letter advising of a discrepancy in their account. It is important that if there is a refund due it should be claimed in writing at this stage.
  • if a refund is not due and an amended return is required to balance the account, Revenue should be advised that an amended or supplementary return will be filed.

P35 Returns filed on ROS

To claim a refund using the ROS Online system, the “Net Refund Box” must be completed by the employer. The same applies when using the ROS Offline system and when uploading a file via a payroll system.

For zipped files, a “Pre-emptive declaration” screen is presented immediately before uploading the file which gives the employer the option to claim a refund in the event that an overpayment exists.

Time Limit

It is also important to note the strict time limit for making a valid claim for a P35 refund. Under Section 865 of the Taxes Consolidation Act 1997, the time limit for making a valid claim is four years from the end of the reference period. No refund can be made where a claim is made outside the time limit provided for in the legislation.

Interest on Refunds

Section 121 of the Finance Act 2007 provides for interest to be paid by Revenue where a valid claim for a refund is not processed within 93 days. This period was previously six months. It is vital that all the relevant information needed to support a valid claim is supplied to enable Revenue process valid claims within this 93 day time frame.

Refunds Arising from Amendments to P35 paper returns

Taxpayers and their Agents who wish to amend P35 returns on paper are encouraged to use the P35 Amendment/Supplementary form available from the Employers’ Helpline:

Phone 1890 25 45 65 or 353 67 63400 or email p35helpline@revenue.ie. Revenue Commissioners, St. Conlon's Road, Nenagh, Co. Tipperary.

If the amendment gives rise to a refund, the amount of the refund must be clearly shown and claimed on the relevant section of the form.

  • The use of the P35 Amendment/Supplementary form and the clear identification on the submission will facilitate the timely processing of the refund due.
  • If the amendment form is not used then any request to amend the Pay and Tax details for an employee must be in writing. Any refund arising from such an amendment must be clearly stated and claimed in letter form. Where the details for a number of employees need to be amended, then the total amount of any refund arising must be clearly shown and claimed.

For each amendment to an employee's details the following information will be required:

Name, PPS Number, Pay, Tax, EE PRSI, Total PRSI, PRSI Class, Weeks Worked.

All claims for refunds of P35 over payments or requests for P35 Amendments should be addressed to:

P35 Processing Section, Office of the Collector General, Sarsfield House, Francis Street, Limerick.

Phone: 1890 20 30 70 Ext: 56897. Fax 061 463 878 / 061 463 879.

Filing on ROS

Taxpayers and Agents registered for ROS are encouraged to file any amendments to the P35 details on ROS where the original P35 and P35L were filed on ROS. The revised PAYE/PRSI totals and any refund should be entered and claimed on the P35 declaration on ROS.

If any difficulty arises with filing or amending on ROS you should contact the Employers Helpline on 1890 25 45 65.

Information Note on Amended and Supplementary P35s

For those making changes on the P35 after filing the initial details, it is important to note the difference between an Amended P35 and a Supplementary P35, regardless of the filing method used-i.e. paper or electronic format (ROS).

  • An Amended P35 should be filed when the employer wishes to adjust the PAYE/PRSI details of employees who were already included on the original P35 return.
  • A Supplementary P35 should be filed only when additional employees, who were not stated in the original P35, are included. Care should be taken when filing an amended or supplementary return on ROS to ensure that the correct option is selected.
  • Supplementary P35s may be filed on paper by using the required P35L stationery and P35 declaration, which are also available from the Employers Helpline in Nenagh.

If you have any queries in connection with the content of this e-Brief, please contact Andrew Wiley at 061- 463876