Tax Appeals Commission determination 131TACD2022 regarding PAYE, 2022

• Administrative Decision Number: 131TACD2022
• Year: 2022
• Date: 25 July 2022
• Subject Matter: PAYE
• Respondent: THE REVENUE COMMISSIONERS

1

131TACD2022

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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Determination

_________________________________________________

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter the “Commission”) as

an appeal against amended PAYE/USC End of Year Statement P21 (hereinafter a

“Balancing Statement”) for the tax year 2016 issued by the Revenue Commissioners

(hereinafter the “Respondent”) on 04 April 2017 and on 03 November 2017 to the

Appellant.

2. The total amount of tax at issue is €580.97.

Background

3. The Appellant is jointly assessed to tax with his wife and their joint income for 2016 came

from a number of different sources as follows: