I am advised by the Revenue Commissioners that they review and update all return forms used on an annual basis. The form 12 for the "short" tax year for 2001, had to be revised to take account of: budget changes; the change to the euro; and the change to the calendar tax year.
In previous years, the form 12 has been generally available for completion one month after the end of the tax year. While there has been a slight delay this year given the number of changes required, the form 12 for 2001 is now available from Revenue's website since 18 February 2002 and will be available from tax offices throughout the country from 25 February.
I understand from Revenue that PAYE taxpayers have not been disadvantaged or unfairly treated by the fact that the form 12 for 2001 is only now available. Revenue's practice is to accept claims in the majority of PAYE cases without the completion of a return form. As in previous years, claims are accepted by Revenue, at any time, on the submission of a form P60 – a statement of pay and tax – together with a written claim to repayment. The number of such claims for the year 2001, which were dealt with since 1 January 2002, is 13,004.
