The p35 is definitely Revenue's problema as it is one of their forms. I know that what happens in 'normal' EOY returns is that PRSI records are copied from Revenue's computer en masse to SW's computers. I'd imagine that, if a record has to be amended, it is up to Revenue to notify SW in writing of the amended record, as per the P35 now remitted. SW can then amend the PRSI record on their computer to reflect the change. Sound's logical to me, but then again...