asked the Minister for Finance if a P45 issued to a person (details supplied) in County Kildare; and if not, the reason it has not been issued.
Written Answers. - Issue of P45.
40.
I have been advised by the Revenue Commissioners that under the PAYE regulations the onus is on an employer to supply a P45 (cessation certificate) to an employee on cessation of employment. In the present case a P45 was not supplied by the employer company which has ceased trading and in respect of which records are not available. The company has been successfully prosecuted for failure to make returns.
In the absence of records it is not possible to determine whether or not a refund of income tax is due to the taxpayer. If she can supply any documentary evidence to the inspector that she was employed by the company in question and that tax was deducted from her emoluments the matter will be given further consideration. The Deputy has been fully informed of the position in this case.