PAYE Modernisation and P35Ls
At a meeting of the TALC Collection sub-committee last week, Revenue noted that they are carrying out a review of P35L returns that were filed for 2016 as part of the preparatory work being carried out for the roll out of the new PAYE modernisation programme.
Revenue noted that they have identified a significant number of cases where no PPS numbers were included on the P35Ls and other instances of tax credit certificates not being obtained for employees. Revenue will be writing to employers over the coming weeks to let them know how they can rectify the issues. The Institute is engaging with the Revenue on the PAYE Modernisation programme and will update members on developments as they arise.