Questions and Answers

Late filing P35

Q: My payroll records for 2014 are incomplete and I will not be in a positon to file and pay my P35 by the deadline, will this be an issue for me?

A: The online filing date for 2014 P35 returns is the 23rd of February 2015. In order to avail of the online deadline you will need to both file and pay via Revenue Online Service (ROS) by 23rd. A penalty for not filing the P35, up to a maximum of €5,000 can apply. Revenue may also attach interest on late payments. Its key you contact your accountant in advance of the deadline, to ensure your filing obligations are met and avoid any potential penalties.

Date published 6 Feb 2015

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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