Michael McGrath (Cork South Central, Fianna Fail)
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152. To ask the Minister for Finance if a document will be issued by the Revenue Commissioners to a person (details supplied) in County Cork. [26802/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person concerned is registered for Income Tax as a Self-Assessed taxpayer.

Revenue also confirmed that a ‘Notice of Assessment’ for 2018 issued to the person on 14 June 2019. The ‘Notice of Assessment’ is the appropriate statement of income and tax liabilities for Self-Assessed taxpayers while the ‘P21 Balancing Statement’ is appropriate to individuals taxed under the PAYE system.

Revenue made direct contact with the person following receipt of the Deputy’s Question and clarified the matter with them.