I have been advised by the Revenue Commissioners that the tax free allowances granted to the taxpayer consist of the PAYE allowance of £800 and expenses of £40.
It is understood that the husband of the person concerned is self-employed. A tax return has not been made by him since the year 1981-82. Accordingly, it is not possible to determine what other tax allowances may be due and whether there would be any balance of these allowances available, after taking account of any income from self-employment, for set off against the PAYE income.
The position will be reviewed if the required tax returns are made.