How to submit a PAYE Income Tax Return

PAYE Income Tax Return

If you are a Pay As You Earn (PAYE) taxpayer, you must complete a PAYE Income Tax Return to:

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

Note

For self-assessed and self-employed customers, please see Filing your tax return.

For PAYE customers, please see the information below.

Completing a PAYE Income Tax Return online

The quickest and easiest way to complete a PAYE Income Tax Return is through PAYE Services in myAccount. You can complete your PAYE Income Tax Return for a given year by following these steps:

1. Sign in to myAccount and complete the Two-Factor Authentication (2FA).
2. Click the ‘Review your tax 2020-2023’ link in 'PAYE Services'.
3. Select ‘Submit your Income Tax Return’ for the appropriate year.

Once you have completed your PAYE Income Tax Return, you will receive your Statement of Liability for the applicable year in approximately five working days.

Paper PAYE Income Tax Return (Form 12S)

The paper PAYE Income Tax Return (Form 12S) is a simplified tax return for PAYE taxpayers. It is intended for customers with routine tax affairs who are unable to use our online services. Unlike the online PAYE Income Tax Return, the paper return does not include details of the information held on your Revenue record so you will need to provide this information on the return.

Video on 'How to request a Statement of Liability and complete an Income Tax Return'

Time limits

Income Tax Return submissions must be made within four years after the end of the tax year to which the return relates. From January 2024, you can submit an Income Tax Return for the years 2020-2023.

Next: Statement of Liability