asked the Minister for Finance the reason a P45 has not yet issued to a person (details supplied) in County Cork.
Written Answers. - Issue of P45 Form.
83.
The Revenue Commissioners have devised me that the taxpayer was under contract with a company from 3 March 1987 to 29 December 1987. Payments for this work were made without deduction of tax and were not subjected to PAYE or PRSI. Accordingly, the issue of a P45 did not arise.