Employer end of year return (P35)

How do you file an amended and supplementary P35?


2018 is the final year for which a P35 is required.

From 1 January 2019, the P35 is abolished in line with PAYE Modernisation.

For your current requirements, please see Employer obligations from 1 January 2019.

Once the original P35 has been filed, adjustments to details provided can be made. This is done by filing either an amended or a supplementary P35.

An amended P35 should be used to revise employee details on a P35L that has already been submitted. A P35L is an employer’s annual return of pay, for each employee of:

A supplementary P35 must be used when an employee who was omitted from the original P35 is to be added to the overall return.

Filing on the Revenue Online Service (ROS)

ROS filers can file an amended or supplementary P35 online once the original P35 return is filed and processed.

The amended or supplementary P35 Declaration should always match the changes made on an employee's P35L record. You should increase or decrease the PAYE, PRSI, USC and LPT amounts where necessary.

Filing on paper

For paper filers, an amended P35 or a letter detailing the nature of the amendment, should be returned by post. You should send these to the ‘Employer Overpayments & P35 Amendments’ area.

A supplementary P35, completed on official P35 stationery, should be returned by post to the Collector-General's Division.


Use MyEnquiries in myAccount to advise us of any amended or supplementary P35 details as follows:

  • go to the ‘Add a new enquiry’ page
  • under ‘My enquiry relates to’ select ‘Employers’ PAYE’
  • under ‘And more specifically’ select ‘P35 Paper Amendments’.

If you have any queries regarding the submission of amended or supplementary P35 details, you can contact the ‘Employer Overpayments & P35 Amendments’ area.

Filing multiple payrolls

It is possible to file two or more payrolls together. You can do this by selecting multiple files at the ‘Add file’ stage. The totals will then be added to create one original P35 Declaration.

Alternatively, the second file can be created as a supplementary P35 at year end. You can upload the supplementary file once the original P35 details are processed by Revenue. It usually takes 48 hours to process a P35 return.

Change of registration number

If your employer registration number changes during the year you must file a separate P35 for each number. Calculate PAYE, PRSI, USC and LPT up to the changeover date and submit these under the old registration number. The remaining details must be submitted under the new number.