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With the PAYE P35 deadline in Ireland fast approaching, below is a useful check list to help you with your P35 return via ROS (Revenue Online Service) to Irish Revenue:

  1. Check that all employees being returned have a PPSN (Personal Public Service Number) – if they don’t you should have a date of birth & home address for them)
  2. Validate your payroll(s) for re-hires to ensure accurate reporting of “This Employment” figures under the PAYE registration for the tax year.
  3. Ensure your payslip history plus any “This Employment” adjustments (as per above) for the year add up to your P35
  4. Check that totals for Pension, PRSA, Illness Benefit and Medical Insurance BIK are output to the P35 file and are a true reflection of what was processed through payroll
  5. Carry out a P35 upload on the ROS test site to eliminate any validation problems early
  6. Check P30 payments made correspond to P35 file you are uploading
  7. If uploading multiple P35 files in respect of a single PAYE registered number upload these at the same time from the same machine
  8. Save down the confirmation receipt for your records
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All the best,
The Team at Jefferson

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