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. It was required to be completed for all years prior to 2012. This annual return is not part of the electronic Return system.
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 up to 31st December 2011 you are still obliged to submit a RCT35 for that year.
Principal contractors were obliged to send a completed Form RCT35 for 2011 to the Collector General by 15th February 2012 or by 23rd February for ROS Filers. Forms RCT35 can be filed using the Revenue On-Line Service (ROS). Full details are available on this website or by email from firstname.lastname@example.org .
The scope of Revenue's compliance programmes has been extended to include the Form RCT35. For years up to and including 2011, the RCT 35 programme provides for the indentification, pursuit and referral for prosecution of RCT 35 non-filer offences 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.
Details on RCT are set out in Revenue e-Brief No.10/2007
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.