ROS P35 - Making payment on ROS separate to P35 submission






Please NOTE: From 1 January 2019, the P35 is abolished in line with PAYE Modernisation. This process is, therefore, only applicable to preceding years.



ROS provides a facility to file a P35 only, without making any payment, despite an outstanding liability. This enables employers to file on time and to make an alternative arrangement to settle payment or to simply setup a payment instruction at a later date. This option is called File Return Only and is available to choose after previewing the ROS P35 (within your ROS account), on the payment screen.

There are varying circumstances as to why an employer may submit a P35 without payment, such as;



  • Pending P30 payment
  • Insufficient funds
  • Pre-existing Direct Debit arrangement
  • Refund offset from another tax pending
  • Pending completion of a Revenue Debit Instruction (RDI)

Once the P35 is submitted, without payment, you may set up a payment instruction separately, at any time.



SEPARATE ROS PAYMENT INSTRUCTIONS

If making payment separately you must setup a payment instruction within ROS;

  • Log into your ROS account
  • Select the My Services page
  • Under the Payments & Refunds Section choose the make a Tax Payment/Declaration
  • Select PAYE-Emp payment type
  • Click on Make Payment



P35 - Arrange a separate payment




  • As all PAYE returns are now submitted the option to make a P30 or P35 payment will be available to you.
  • Choose the return to Pay.



P35 - Select payment type





  • Enter the amount you wish to pay allocating it correctly across PAYE, USC, PRSI and LPT.
  • The date will default to 23/01/2018. It is important that all PAYE/USC/PRSI/LPT payments due to Revenue are settled by this date to avoid incurring interest and penalties.


P35 - Enter amount paying against each tax item



  • Complete the password entry to authorise payment.



IMPORTANT
If you intend to make payment using the ROS Debit Instruction (RDI) option, whereby you authorise Revenue to debit the agreed payment from your nominated bank account, on the agreed payment date, then you must set up your bank details within your ROS account in advance of making the return. Once you enter your bank details, it may take a day or two before ROS complete the set-up to allow you to choose the ROS Debit Instruction (RDI). Therefore, set up your RDI payment details in advance or submission allowing a few days for completion.

Debit and Credit card transactions are processed immediately. Credit card transactions incur a facilitation fee.

If payment is being made by Debit Card, Credit Card or Online Banking, please note that banks may have monetary thresholds, i.e. daily limits, which may prevent full payment settlement.


Creation date: 02/01/2015 23:46     Updated: 02/01/2015 23:46
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