Tax Toolkit / P35 Returns

Customer Service Information

2018 is the final year for which a P35 is required. From 1 January 2019, the P35 is abolished in line with PAYE Modernisation.

As Revenue are now receiving pay data submissions (PSRs) each pay period in real time, employers are no longer required to submit a P35 annual return at the end of the tax year.

Revenue instead will have accumulated totals from each periodic submission made to them and will thus have a full overview of employees' pay information at the end of the year.

For assistance in completing your P35 or ordering additional P35s contact the Employer Service Helpline: Lo-call 1890 25 45 65 (Rep. of Ireland only) or + 353 - 67 - 63400 (International Callers).


2018 is the final year that you will issue a P60 to employees. From 1 January 2019, the P60 is abolished in line with PAYE Modernisation.

Employers should take particular note of the following change involving the P60. Revenue is no longer making P60 stationery available for employers to print P60s. For the tax year 2010 and onwards all employers must print P60s on their own stationery. Specialised paper previously provided will no longer be available.

If you are making your return on ROS you must now print P60s onto your own blank stationery. A template of the Revenue P60 is available on ROS and you can print P60s onto blank stationery from this template. The P60 template is also available through Payroll Software providers.

For further information click here