Employer end of year return (P35)

How do you make P35 payments and claim refunds?


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.

P35 payment methods

If you are filing an outstanding P35, any balancing payment due must be submitted with the P35. Interest is chargeable on any such payment.

Claiming refunds

P35 overpayments due for refund must be claimed on the P35 Declaration or in writing. Otherwise a refund or offset will not be processed. ROS filers should claim any overpayment by completing the ‘Total refund amount’ field on the P35 Declaration on ROS. Valid refunds will be credited to your bank account.

You are reminded to register your bank account details by selecting the ‘Manage bank accounts’ facility on ROS. If your bank account details are not registered, a refund will not issue. For paper filers an overpayment can be claimed by completing line G on the P35 Declaration.

If no refund was claimed when filing your return, use MyEnquiries to submit your claim, as follows:

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

Alternatively, a refund can be claimed by writing to the Employer Overpayments & P35 Amendments area.

A claim must be submitted within the 4 years after the end of the period to which it relates. Claims made outside this timeframe will not be repaid or offset against other liabilities. This is provided for in Sections 865 and 865B of the Taxes Consolidation Act 1997.

Next: How do you file an amended and supplementary P35?