Vol. 559 No. 3
97 Mr. Durkan asked the Minister for Finance when a P45 will issue in the case of a person (details supplied) in County Kildare who has been offered new employment but is unable to take up same until this matter is finalised, and is not sure as to the length of time this offer of employment will be kept open for him; and if he will make a statement on the matter. [26246/02]
I am informed by the Revenue Commissioners that the inspector of taxes has contacted the taxpayer's former employer in the United Kingdom on a number of occasions with a view to clarifying the position in relation to the taxpayer's P45. Although the taxpayer's former employer has given assurances that information about the taxpayer's employment would be sent to the inspector, to date no such information has been received.
With regard to the taxpayer's offer of new employment, a P45 is not a prerequisite for taking up such an offer. When he begins his new employment, the taxpayer should inform his inspector of his new employer's tax number. The inspector will then issue a certificate of tax credits to the new employer, which will ensure that the taxpayer is taxed correctly.
I understand from the Revenue Commissioners that at this stage in 2002, they would not be in a position to process a certificate of tax credits for 2002 as the final date for issuing certificates of tax credits for 2002 has elapsed. Thus, the certificate issued would be effective from 1 January 2003. In the absence of a certificate, the taxpayer would be put on the emergency tax system by his employer and it will be open to him after the end of the tax year 2002 to apply to Revenue for a balancing statement in relation to that year.
