P35 form

micheldenis

Good morning,

I'm a non-resident entrepreneur having just setup an Irish Ltd company, no employees, even the proprietary director receives no salary/fee.

I'm discovering that anyway I am obliged to fill in and return a ('nil') P35 form before Feb.15 this year, on ROS or on paper, so it would be easy ... IF
... IF I could fill in the P35 without having to indicate (in ROS or on paper form) an Employer Registration Number -- because we are without payroll/employees so I haven't registered as employer for PAYE/PRSI. Why ? because it would have obliged me to file every month a (nil) P30, which is meaningless in my case.

Could anyone tell me how/what I should do to meet my Feb 15 P35 return obligation ?

Also could you tell me where I could find a (empty) P35 template for download ?

Thank you in advance and best regards,
-michel

adrianw

micheldenis wrote: »

Good morning,

I'm a non-resident entrepreneur having just setup an Irish Ltd company, no employees, even the proprietary director receives no salary/fee.

I'm discovering that anyway I am obliged to fill in and return a ('nil') P35 form before Feb.15 this year, on ROS or on paper, so it would be easy ... IF
... IF I could fill in the P35 without having to indicate (in ROS or on paper form) an Employer Registration Number -- because we are without payroll/employees so I haven't registered as employer for PAYE/PRSI. Why ? because it would have obliged me to file every month a (nil) P30, which is meaningless in my case.

Could anyone tell me how/what I should do to meet my Feb 15 P35 return obligation ?



Also could you tell me where I could find a (empty) P35 template for download ?

Thank you in advance and best regards,
-michel

Do you have access to ROS? you can fill it in online.

When you registered for corporation tax and/or VAT are you sure you didn't register for 'PREM' taxes? You could contact Revenue and request them to deregister your company for PREM.

micheldenis

>> Do you have access to ROS? you can fill it in online.

I have started the registration process to ROS, however it might ask for my (Employer) Registration Number, which I don't have.

>> When you registered for corporation tax and/or VAT are you sure you didn't register for >> 'PREM' taxes? You could contact Revenue and request them to deregister your company >> for PREM.

I am sure I am not, but registering to PREM taxes would give me a number that enables me to deal with the P35, but also I'd have to file a P30 every month..

Do you mean that today, without being PREM-registered, I don't have to file the P35 ?

Thanks,
-michel

adrianw

micheldenis wrote: »

>> Do you have access to ROS? you can fill it in online.

I have started the registration process to ROS, however it might ask for my (Employer) Registration Number, which I don't have.

>> When you registered for corporation tax and/or VAT are you sure you didn't register for >> 'PREM' taxes? You could contact Revenue and request them to deregister your company >> for PREM.

I am sure I am not, but registering to PREM taxes would give me a number that enables me to deal with the P35, but also I'd have to file a P30 every month..

Do you mean that today, without being PREM-registered, I don't have to file the P35 ?

Thanks,
-michel

Your tax number for Corporation tax and/or VAT is normally the same number. Also if revenue have co reacted you to file aP35 the number will be on the letter.

If you're not registered you font need to file a return.

Go to Revenue.ie homepage - there is a PPS locator. Enter your tax number here. It will say what taxes you are registered for.

micheldenis

Hi Adrian,

Thank you again for the information.

I don't have received anything/any letter from Revenue, but I've read on their P35 FAQ:
"In the case of a limited company with no employees other than the Proprietary Directors a nil P35 Return must be filed even where the directors are not in receipt of emoluments from the company."

Is it not true or wrongly interpreted, from what you are saying ?
In our case no-one is paid (just maybe dividends later), ie no need to register as Employer.

On Revenue.ie I've found at bottom-right a link where I entered one time the personal PPSN (Income Tax nbr) of the director (not the company) and second time the corporation tax number. But it then just gives the location and geographic map of the revenue offices -- nothing about the fact I'm or not registered as an Employer. Actually I know I never signed such Employer registration, hence I cannot be.

I'm really sorry, I sincerely apologise and recognise that I may well feel stupid here, but I really feel lost in these registrations and need/no-need to fill this P35. One might pay 1500€ if late or not done, they say on their web site ................

Cheers,
-michel

dbran

Hi

If you are not registered as an employer and do not have any employees then you do not need to file a p35. Not even a nil one.

Regards

dbran

micheldenis

Many thanks dbran !
-michel