What is an amendment P35?

Could somebody please clarify in layman's terms what the above is and what it is used for?

Where mistakes in vat have been made can a P35 completion and submission remedy mistakes made in previous fillings?

If so is it too early to complete a P35 for 2014?

An amended P35 would be submitted to change payroll details, such as gross wage, employee PRSI class, which had been included in a P35 for a previous year, already submitted to Revenue.
If there was an additional employee to be included the employer would use a supplementary P35, not an amended P35.

The P35 has nothing to do with Vat.

You probably can submit a P35 for 2014 through ROS at this date. I haven't tried as I would always wait until 2015, in case there are unforeseen employee events.

Thank you for clarifying Gervn.

Is there such a document were Vat can be modified i.e to rectify mistakes or should Revenue be simply written too; pointing out the errors made in the initial submission of Vat?