Form RCT 35 2008 Filing Information for Principal Contractors in the Construction, Forestry and Meat Processing Sectors

Form RCT 35 2008

There has been a delay in the issue of Form RCT 35 2008 to principal contractors who do not file their RCT 35 using the Revenue On-Line Service (ROS). Customers who do not file their RCT 35 using ROS should receive their RCT 35 return in the post by Friday 16th January 2009. Any inconvenience caused is regretted.

Extended filing date from 15th February 2009 to Friday 27th February 2009

Principal contractors and their agents are advised that the filing date for the 2008 RCT 35 of 15th February 2009 is being extended to Friday 27th February 2009.

The form should be returned to:

Collector General's Office,
PO Box 354,
Limerick.

Forms RCT 35 can be filed using the Revenue On-Line Service (ROS). Full details are available on www.revenue.ie or by email from roshelp@revenue.ie. Many contractors use ROS for their VAT and PAYE returns, but still file paper RCT returns. Please encourage them to use ROS.

Compliance Programme

Revenue's compliance programmes (that identify and pursue non-filers) were extended in 2008 to include the Form RCT 35. The RCT programme provides for the referral of RCT 35 non-filer offences for prosecution under Section 1078, Taxes Consolidation Act 1997. A number of these cases are currently going before the Courts. To avoid any risk of prosecution, the form should be completed correctly and returned on time.

Points to note in completing the Form RCT35

• The principal must sign the declaration.
• The declaration must include all the gross payments made and tax deducted (where applicable).
• All payments cards that were issued to principals during the year must be accounted for when completing this form.
• Where there is a declaration, there must be a listing and vice versa.
• The entries on the form must be legible.
• Full information must be completed for each subcontractor:
  • The full name and address of the subcontractor must be shown.
  • The Tax Registration Number or PPS number must be quoted where available.
  • The date of birth should be quoted in the case of individuals.
  • The RCT 47 card number (payments card number) should always be quoted where one was received. (Please do not quote the number of any RCTDC issued to a subcontractor in respect of RCT deducted).

Forms that are not completed correctly will be returned for correction, which may result in missing the filing deadline. Furthermore, forms that are not fully or are inaccurately completed may give rise to unnecessary correspondence or audit.

RCT Payment Errors discovered while completing the Form RCT 35

In completing the return, principals or their advisors may find instances where a payment was made gross and RCT should have been deducted. This could happen where payments were made without a valid payments card (RCT 47), or in excess of the specified limit on the card. Where such breaches of the regulations are discovered, the principal/advisor should regularise the position by disclosing the complete details to Revenue immediately. Subject to certain conditions, where the failure to deduct RCT is exceptional and it is rectified within 1 month of the filing deadline (i.e. the extended filing deadline of 27th February this year), Revenue will not seek to impose the tax, interest or tax-geared penalties. A fixed penalty will apply. The disclosure and accompanying payment of the fixed penalty should be sent to the relevant Revenue District.

Full details were set out in e-Brief No.10/07

It should be noted that, under the provisions contained in the Finance (No. 2) Act 2008, the fixed penalty of €950 that applies for failure to comply with the RCT regulations, is being increased to €3,000 for offences committed on or after the passing of the Act (24 December 2008).