P30 - how to file when no wages paid?

ganpingin

Registered User
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33
I have recently registered my limited company with revenue. The company is only at the stage of invoicing it's first customers, and the only employees are the two directors.
We have received P30s in the post (for the last 3 months, deadlines missed due to revenue delay in registration) but have not yet paid ourselves as the company has just started. We estimate we won't be able to pay ourselves for another month. However the deadline for the P30 is before that point, and we have missed two previous deadlines.

My question is how do we go about filing our P30s when we haven't earned a cent? Considering PRSI and PAYE are just that (pay related), do we file the P30 with zeros?
Is there a penalty for filing them late, despite there being nothing to pay?
Apologies if this seems obvious to some, but I'm a newbie to all this.
Any help/advice greatly appreciated!
 
I was in the same position last year. It took Revenue a few months to send out the first batch of P30's. I just registered on ROS and filed €0 returns for the months of €0 pay.
 
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