Vol. 486 No. 6
192 Mr. Durkan asked the Minister for Finance the reason for the delay in the issue of a P21 in the case of a person (details supplied) in County Kildare in view of the fact that he has an up-to-date P60 and has been in continuous employment for the past 15 years; if he will state the normal criteria for the issue of a P21; and if he will make a statement on the matter. [3404/98]
I am informed by the Revenue Commissioners that when the inspector of taxes received the application on the taxpayer's behalf of a P21, a PAYE balancing statement, she wrote to him and requested him to complete a return of income for the 1996-7 tax year and forward any supporting documents.
In general, requests for balancing statements are dealt with as soon as possible by districts once the facts are established regarding total income and allowances. Where the information on file is not current, taxpayers are normally asked to complete a return of income form. In the particular circumstances of this case, the P21 will issue shortly in advance of receipt of a return of income.
