Revenue eBrief No. 07/10
10 February 2010
Important end of year information for Relevant Contracts Tax Contractors - Reminder
Form RCT35 2009 Filing Information
Principal Contractors and their agents are reminded that the filing date for the 2009 RCT 35 is 15th February 2010. Please see Revenue eBrief No. 87/09
Completing the Form RCT35
Attached is a link to the specimen version Form RCT35 for year 2009 onwards: Form RCT 35 (PDF, 64KB)
Your attention is drawn to the notes on Page 1 of the form in relation to completing the form and on how to proceed where errors are discovered while completing it. See also e-Brief No.10/07
You are reminded that:
- Forms that are not completed correctly will be returned for correction, which may result in your return missing the filing deadline.
- The principal must sign the declaration.
If the Principal Contractor did not engage any sub-contractors during the period ended 31 December 2009, 'NONE' should be entered in the relevant box on the declaration.
If the Principal Contractor has in fact ceased to be a Principal Contractor, a covering note to that effect should be submitted to the Principal’s local Revenue office to avoid unnecessary correspondence in the future.
RCT 35 Compliance Programme
Revenue's compliance programmes that identify and pursue non-filers include the Form RCT 35. The RCT programme provides for the referral of RCT 35 non-filer offences for criminal prosecution.
To avoid penalties, a possible tax audit or criminal prosecution, file the RCT35 on time.
Where a person who is required to make a return fails to do so, they are liable to a penalty under the Taxes Consolidation Act, or, on summary conviction, to a fine and/or a term of imprisonment. Where any person fradulently or negligently makes an incorrect return, they are liable to a penalty under the Taxes Consolidation Act, or, on summary conviction, to a fine and/or a term of imprisonment.
Filing the Form
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 email@example.com. As many contractors use ROS for their VAT and PAYE returns, but still file paper RCT returns, please encourage them to use ROS.
Those filing on paper should return the completed form to:
Collector General's Division,
PO Box 354,