Michael Bell
Question:131 Mr. Bell asked the Minister for Finance when a PAYE certificate will be issued to a person (details supplied) in County Louth; if he will outline the arrears of income tax due to him; and when they will be paid.
Written Answers. - Income Tax Liability.
I have been advised by the Revenue Commissioners that, as the taxpayer was not employed, all tax-free allowances were allocated to his wife. The taxpayer commenced employment in February 1991, but, in spite of requests from the Inspector of Taxes, he has not indicated how he wishes the allowances to be allocated from now on. Accordingly, a tax-free allowance granting him the PAYE and PRSI allowances issued on 10 April. If he wishes to have allowances transferred to him from his wife, he should advise the inspector and an amended certificate will issue. The taxpayer should also furnish his own and his wife's P60 so that their liability for 1990-91 can be reviewed.