Bernard Durkan (Kildare North, Fine Gael)
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Question 198: To ask the Minister for Finance when a P21 form will issue to a person (details supplied) in County Kildare for the year ending 2004; and if he will make a statement on the matter. [7033/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that this person's tax affairs are being dealt with in the Kildare Meath Wicklow customer services district in Grattan House, Lower Mount Street, Dublin 2, telephone number 01-6474000, and her tax details are held there.

A form P21 balancing statement is issued to a taxpayer who is subject to tax under the PAYE system. The records of the Revenue Commissioners show that this taxpayer commenced self-employment in September 2002 and that no returns of income have been submitted to date. On receipt of a completed return of income form for 2004, a notice of assessment will be issued for that year. Returns of income should also be submitted for the years 2002 and 2003.