I am informed by the Revenue Commissioners that the taxpayer ceased his previous employment on 31 July 1998 and was receiving unemployment benefit until 10 March 1999. The taxpayer may be entitled to a refund of income tax due to unemployment but the inspector of taxes has no record of having received an application for a refund from the taxpayer.
The taxpayer recently took up employment with An Post. As it is too late to issue a certificate of tax-free allowances in respect of the current tax year (1998-99) which ends on 5 April 1999, the taxpayer should send his P45 from his previous employer and his P60 from An Post to the inspector of taxes. On receipt of this documentation the inspector will review the taxpayer's liability for the 1998-99 tax year and issue any refund which may be due.
A certificate of tax-free allowances for the tax year commencing 6 April 1999 will be issued to the taxpayer shortly.