Finian McGrath (Dublin North Central, Independent)
Link to this: Individually | In context

Question 55: To ask the Minister for Finance the position regarding taxation in respect of a person (details supplied) in Dublin 3. [23369/12]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

I have been advised by the Revenue Commissioners that in the case of the person named, the Revenue Commissioners wrote to him on 25th April 2012 and requested him to complete Returns of income for the years 2008 to 2011 inclusive. He was advised to include all sources of earnings, including pensions, on his Return in respect of himself and his late wife. The Revenue Commissioners do not propose to make enquiries relating to earlier years in this case. On receipt on these returns, Revenue will be in a position to advise him on his tax situation.

In general, Revenue can make assessments to tax for a period of 4 years from the end of the most recent year of assessment. In cases of fraud or neglect this 4-year time limit does not apply.