Revenue has announced that they are currently implementing Phase 3B of the Mandatory Electronic Filing and Payment Regulations 2011. The new filing arrangements will apply to Employers with more than 10 employees who were not previously notified by Revenue to pay and file returns electronically. Notified individuals or businesses must submit all returns/payments due on or after 1st October 2011 using the Revenue on-line system (ROS). Revenue will now commence a process of writing to individuals or businesses concerned advising them of the obligations that will apply from 1st October 2011 and of the steps that need to be taken to ensure compliance from that date.