Billy Timmins (Wicklow, Fine Gael)
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Question 221: To ask the Minister for Finance the position with regard to persons, details supplied, who submitted tax returns for all years under the self-assessment from 6 April 1988 to 21 December 2003; and if he will make a statement on the matter. [33388/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that they received tax returns for the years 1988-89 to 2003 from the taxpayer and that assessments were issued for all years in accordance with those returns. A claim has also been received to amend the years 1998-99 to 2000-01 so that the farming income would be apportioned between the taxpayer and his wife in accordance with their ownership of lands.

In accordance with the new time limits introduced in Finance Act 2003, it is only possible to amend years back to 2000-01 even where satisfactory evidence that a partnership between taxpayer and his wife is furnished and which has not yet happened in this case. The taxpayer's agent has stated that in the circumstances, it is not worthwhile amending the assessments for the years 2000-01 onwards as it would be of no advantage to his client.