Form F35 – is the annual return made by an accountable person declaring their
PSWT liability for the tax year. It is accompanied by a schedule giving details of the
total relevant payments made to, and the total PSWT deducted from, each
specified person in the tax year.
Deadline 23rd February
Remember that the annual F35 return which should be made by accountable persons declaring their Professional Service Withholding Tax (PSWT) liability for the 2011 year, is due by 15 February 2012.
Avail of the Extended Deadline 23rd February
An extended deadline of the 23rd of February applies to F35 returns filed online, where the liability is also paid online using the ROS system.