I have been advised by the Revenue Commissioners that PAYE Balancing Statements (P21) will issue to the person concerned shortly for the years 2012 and 2013. Based on these statements the person concerned has overpaid tax and universal social charge for these tax years. Refunds of the amounts overpaid will be made to the person concerned shortly.
The Revenue Commissioners do not currently have the necessary details to review the person's liability for 2014. They have written to the person concerned requesting the necessary information, and on receipt of this a PAYE Balancing Statement for 2014 will be issued.