My wife changed from been a long term employee(PAYE) to self employed in Sept '06. Her tax return for those few months in '06 came back as a loss as the business had set up costs and very little income. '07 will have income returns. I talked to someone in the Southern Region Self Assessment office......regarding her returns for 2007. They said they will deregister her for income tax as we are jointly assessed(i'm PAYE) . When she does her tax returns, she was then told to use my PPS. I was assured that she would still gather all her PRSI(once the returnsa re paid). This was important as she would like to keep all these stamps for future pensions or maternity. Does this sound standard or just plain confusing. I will eventually go to an accountant with all this when i get hold of my P60, but until then any help/knowledge of this area would be appreciated.R