Filling out a new Form 12A after its already been submitted

ngmcd

A friend of mine from South Korea is living in Ireland on a working holiday visa. About a month ago he started working for a B&B owner in Dublin and he filled out a 12A form for Revenue and sent it off. But from what I understand he has been paid in cash or cheque.

But the other problem is that he decided to quit the job after about 3-4 weeks (basically the owner was not very reasonable and verbally abusive. Needless to say, they did not part on the best of terms).

He has now found work somewhere else but he will probably have to produce a P45 (which he presumably has to get from the B&B owner). And for Revenue, they still think that he is working for the B&B owner until they are told otherwise.

Given that he only worked at the B&B for a few weeks, is it possible or allowed to complete a new 12A form (i.e. basically replacing the one he completed already). Obviously, getting the P45 from the B&B owner will be difficult given their relationship, also as I said, for the short time that he worked there, he does not seem to have paid any tax, he was just paid in cash or cheque.

Basically he wants to register for tax wit his new employer without having to contact the B&B owner.

Any advice or tips are appreciated.

2ndcoming

Tell him to find out his new employer's registered number, then give Revenue a call and tell them the B&B job is finished and can the credits be transferred to the new job on week one basis.