The Office of the Revenue Commissioners has introduced the second phase of its online service, bringing to six the total number of forms that can now be filed via the Internet. Employer end-of-year return forms P35 and P35L can now be filed electronically.

The third phase of the service, which will include self-assessment tax returns for individuals and corporations, will be introduced in October.

The Revenue's aim is that half of all business tax returns will be filed electronically by 2005. Total online revenues of £400 million (€508 million) have been received to date, and 2000 businesses have registered, to use the service, it said.