asked the Minister for Finance if he will correct an error in taxation for a person (details supplied) in Wexford.
Written Answers. - Taxation Error.
47.
The Revenue Commissioners have advised me that the taxpayer has a number of sources of income. His income tax liability would normally be deducted at source through the PAYE system (taking into account credit for DIRT on building society interest paid). However, in the absence of returns of income for 1987-88 and 1988-89, the amount of his income tax liability has to be established. Consequently a notice of preliminary tax was issued to the taxpayer in respect of the year 1988-89. If he considers that his income tax liability will be discharged in full under the PAYE system and that he has no additional payment to make under self-assessment, he should indicate this on the relevant part of the notice of preliminary tax and submit it to the Office of the Collector-General, without delay. He should also reply to the letter of 1 March 1988 from the Inspector of Taxes and submit completed returns of income for 1987-88 and 1988-89.