I am informed by the Revenue Commissioners that the Inspector of Taxes' records relating to the taxpayer have now been amended. The inspector's records indicated that the taxpayer was in employment although this was not the case as he has been unemployed since 1985. The taxpayer's wife commenced employment during the 1992-93 tax year and should have received the full amount of the couple's joint tax-free allowance to offset against her earnings. Because this was not done overpayments amounting to, approximately £1,750 arose. Repayment cheques will issue shortly.