Paul Bradford
Question:109 Mr. Bradford asked the Minister for Finance when a P.21 form will issue to a person (details supplied) in County Cork.
Written Answers. - Tax Balancing Statement.
I am informed by the Revenue Commissioners that a P21 form is a balancing statement of a taxpayer's liability in a particular tax year. It is normally issued at the end of a tax year. Although a P21 can issue if no further employment is likely to occur by the end of the tax year, this does not apply in the present case as the taxpayer's wife is still in employment.
However, a claim for a refund of tax was made by the taxpayer and a cheque for £665.96 was issued to him on 4 November 1991. This represents a refund of all tax deducted from him between 6 April 1991 and his cessation of employment on 17 May 1991.