Do PAYE taxpayers need to submit a tax return?

You are not obliged to file a tax return unless requested to do so by Revenue. We may request a return where:

  • your income consists solely of income taxed under the PAYE system, for example a salary or a private pension
  • and
  • you have:
    • a taxable non-PAYE income of €5,000 or less (where the gross non-PAYE income is €30,000 or less)
    • and
    • requested Revenue to reduce your annual PAYE tax credits and rate band entitlements so that the tax due on your non-PAYE income is deducted by your employer or pension provider.

Note

You must submit an annual tax return if you are taxed under the self-assessment system. For example, if your annual PAYE tax credits and rate band entitlements are not reduced to take account of your non-PAYE income. You must also submit an annual tax return if you are a proprietary director or the jointly assessed spouse or civil partner of such a director.

Examples of non-PAYE income are trading income, rents, and foreign income (including pensions).

You can use the Form 12 to claim tax credits, allowances or reliefs that you have not claimed already (for example, health expenses).

The Form 12 is for people whose main source of income is a PAYE employment or pension and for non-proprietary company directors who pay all their tax under PAYE.

The Form 12S is a simplified tax return for PAYE taxpayers. It is intended for customers with routine tax affairs.

If your gross non-PAYE income is more than €30,000 or your net non-PAYE income is more than €5,000 a year, you must submit a Form 11 instead. Most people submitting a Form 11 must do so through the Revenue Online Service (ROS).

Online Form 12

The online Form 12 in myAccount is the electronic version of the paper Form 12. It allows you to complete a return of your income and claim tax credits, allowances and reliefs for the year ended 31 December. It is easier to complete than the paper version. Important information from your Revenue record is included in the online Form 12 to help you complete it.