What is a P2C?

What is a P2C?
The P2C is the employer's copy of an employee's PAYE Tax Credit Certificate (TCC). A P2C is issued to the employer whenever a new or amended TCC is issued to the employee.
From 1 January 2012 the P2C also includes information to assist with the calculation of employees USC.
From July 2013, the P2C also includes information regarding Local Property Tax deduction at source from the employee’s salary/occupational pension.

Do you receive notification if a new P2C is issued?
An Email will be sent, to the registered Email address attached to the ROS account administrator (and other assigned users) as set up within the admin section of the online ROS account designated to the employer.
The Email will advise that you have new correspondence within your ROS account.

It is good practice to check the Revenue Record section of your ROS account on a regular basis in case an Email notification is missed.

How often are P2Cs issued?
In December each year Revenue issue 'Bulk Issues' of P2Cs to employers for the following tax year for all employees. Thereafter you will receive your copy (P2C) each time an employee receives either a new or amended Tax Credit Certificate.
These will be issued on a weekly basis. Thereafter you will receive your copy (P2C) each time one of your employees receives either a new or amended Tax Credit Certificate or where there is an amendment to the LPT element.

Can P2C be viewed within the ROS account?
P2C files are designed for the particular purpose of export to your payroll software solution. It is difficult to view all P2C information on screen in order to update your payroll manually.
CollSoft Payroll facilitates a dedicated ROS file import option allowing the P2C file to be imported into your payroll updating all the associated revenue records of each employee on file.

If an employee is listed within the P2C file, but is not yet listed within the payroll, then CollSoft payroll will give you the option to add the employee to the payroll. CollSoft can automatically create the employee record adding them to the payroll using the P2C information.

Can I choose to stop receiving the P2Cs electronically, i.e. receive paper tax credit certificates instead?
The option to receive, or not to receive, your P2Cs electronically is controlled by you and is updated via your Profile page, within your ROS Secure Services. There is a tick-box beside your PAYE Registration Number and you simply tick it to Opt In (tick shows) or Opt Out(box empty). The default setting for all ROS customers is IN.

However, it is important to note that once you choose not to receive P2Cs electronically the option to efficiently import P2C files is removed and you must manually update each employee record as each paper tax credit certificate is received.

Refer to the KB article P2C - Export from ROS.
Creation date: 02/01/2017 23:46     Updated: 02/01/2017 23:46
ROS P2C export and import into CollSoft Payroll