About Form RCT35/35L
Form RCT35/35L is a two part form consisting of an annual declaration of gross payments and tax deducted (RCT35), together with a listing of all subcontractors to whom payments were made whether tax was deducted or not.
Specimen version RCT35 for years 2009 onwards (PDF, 65KB)Where a Principal contractor has not received or has mislaid the form they should contact their local Revenue office who will arrange for one to issue.
If you cease as a Principal contractor at any stage during a year you are still obliged to submit a RCT35 for that year.
RCT35 Filing
Principal contractors must send a completed Form RCT35 to the Collector General by 15th February each year. Forms RCT35 can be filed using the Revenue On-Line Service (ROS). Full details are available on this website or by email from roshelp@revenue.ie .
Full details on filing RCT35 2010 are available in Revenue eBrief No. 98/2010
Compliance Programme
Revenue's compliance programmes now include the Form RCT35. 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 entries on the form must be legible.
- The declaration must include the gross payments made and tax deducted.
- All payments cards that were issued must be accounted for when completing the form.
- Full information must be completed for each sub-contractor. In particular the full name and address of the contractor must be shown. The tax number/PPS number must be quoted where available. The date of birth should always be quoted where one has been received.
- Forms that are not completed correctly will be returned for correction, which may result in the return missing the filing deadline. Furthermore, forms that are not fully, or are inaccurately, completed may give rise to unnecessary correspondence or audits.
- The principal must sign the declaration.
RCT Payment Errors discovered while completing the Form RCT35
Principals or their advisors may find instances where a payment was made gross to a valid C2 holder:
- in the absence of an RCT47 (payments card) or
- in excess of the income limit specified on the payments card
Where there is an exceptional failure to deduct tax, a fixed penalty will concessionally apply to every breach where full disclosure and the accompanying payment are submitted within 1 month of the filing date of the Form RCT35. Failure to comply will render the Principal liable for the RCT that should have been deducted plus interest and penalties.
Full details are set out in Revenue e-Brief No.10/2007
Penalties
Where a person who is required to make a return fails to make the 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. 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.
