Warning: P35 Refunds

Recent correspondence received from the Revenue Commissioners has advised that for a P35 refund to be processed, the P35 Return must be completed correctly.

When completing a paper P35 return, even if it is obvious from the figures contained therein that a refund is due, a claim for a refund can only be processed when the refund amount is entered in Line E of the P35 declaration.

For those filing on ROS, the “Net Refund Box” should be completed.

Section 121 of the Finance Act 2007 provides for interest to be paid by Revenue where a valid claim for a refund is not processed within 93 days.

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