No Tax Credits

Whats the story with somebody who moved here from abroad in 2011 and got full time employment, never applied for any tax credits and were put on emergency tax. Revenue will not issue tax credits at this stage for 2011. Would it be ok to complete Form 12 and apply for single and paye credit. The person is single and has no other employment.

form 12 is fine

Only cavaet I'd add is that you may need to elect to be resident if not in Ireland for enough days in 2011 - if not resident, than restricted tax credits etc - but this can be sorted via electing to be resident and then applying split-year treatment etc.