I am informed by the Revenue Commissioners that on the basis of the information currently available, the taxpayer has been granted the correct tax-free allowances for the current and previous tax years. In order to collect the tax on a pension due to be received by the taxpayer an estimated amount has been deducted from the tax-free allowances. The taxpayer was requested to confirm the actual amount of the pension for the current year but has yet to do so.
A claim for medical expenses was submitted by the taxpayer for the years 1994 to 1997. A computation of his tax liability for those years, taking the medical expenses into account resulted in a net underpayment of £460. The taxpayer was informed by phone that no refund was due and that the underpayment would not be pursued.