How to submit a PAYE Income Tax Return

Do you need to submit a tax return?

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The Pay As You Earn (PAYE) Income Tax Return is for people whose sole, or main, source of income is a PAYE employment or pension. It is also for non-proprietary company directors who pay all their tax under PAYE.

You must complete a PAYE Income Tax Return where you wish to:

  • claim additional tax credits, reliefs or expenses
  • declare additional income
  • obtain a Statement of Liability for the year
  • and
  • claim refunds of any tax and, or Universal Social Charge (USC) overpaid.

We may ask you to complete a PAYE Income Tax Return where your income is solely taxed under the PAYE system 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
  • asked Revenue to collect any tax due by reducing your tax credits and rate band entitlements. (The tax due on your non-PAYE income is deducted by your employer or pension provider.)

Income Tax Return (Form 11)

You must submit an Income Tax Return (Form 11) 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 are a proprietary director or the jointly assessed spouse or civil partner of such a director
  • or
  • your taxable non-PAYE income is more than €5,000 a year, or your gross non-PAYE income is more than €30,000.

Most people submitting a Form 11 must do so through the Revenue Online Service (ROS).