Hi, Thanks Lane7 for your help so far. As I said earlier a friend of mine is about to claim for a tax refund after recently becoming unemployed, I also suggested that he should apply for a medical card as he has damaged his leg playing a GAA game and had to have an operation, This could render him unemployable for a few months. He does not want to be in the situation he is in , Up until his recent injury he has tried damn hard to find work. My query is can he use a copy of his p45 to apply for a med card and for his tax refund ,Thanks in advance for your help.