I am informed by the Revenue Commissioners that the taxpayer is not obliged to receive a form P60 from his former employer, as he was not in the employment on 31 December 2003. He correctly received a form P45 from his former employer on cessation of the employment in 2003. The taxpayer subsequently submitted an unemployment repayment claim to the Inspector of Taxes and this claim was processed on 23 January 2004, by issue of a PAYE balancing statement 2003.
I am advised by the Revenue Commissioners that the taxpayer requires a form P60 for 2003, as part of a shared ownership application for local authority housing purposes and that the balancing statement issued on 23 January 2004, by the Inspector of Taxes, will suffice for such purpose. The Inspector of Taxes has arranged that a duplicate PAYE balancing statement 2003 issues to the taxpayer, in the event that the original has been mislaid. The Inspector of Taxes has also arranged that a letter, showing the taxpayer's earnings from each employment in 2003, issues to the taxpayer.