I have been advised by the Revenue Commissioners that an RSI number was allocated to the taxpayer by the Department of Social Welfare.
The inspector of taxes has no record of receiving an application for a tax-free allowance certificate. A return of income form (Form 12A) was issued to him on 22 January 1992. In the meantime the inspector of taxes issued a tax-free allowance certificate granting the minimum allowances on 28 January 1992. On receipt of the completed return of income form the inspector of taxes will review his allowances and amend the certificate if necessary.