Bernard Durkan (Kildare North, Fine Gael)
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Question 377: To ask the Minister for Finance when a P21 will issue to a person (details supplied) in County Kildare for year ending 2004; and if he will make a statement on the matter. [10828/05]

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

A form P21 balancing statement would normally issue to a taxpayer who is subject to PAYE on submission of a return of income. The records of the Revenue Commissioners show that the taxpayer commenced self-employment in September 2002. A return of income for 2003 was received on 18 March 2005. A notice of assessment issued for this year on 6 April 2005. On submission of a return of income for 2004, a statement of liability can then be issued for the year 2004.