How to submit a PAYE Income Tax Return

Preliminary End Of Year Statement (PEOYS)

Payments from the Department of Social Protection (DSP) in 2023

If you were in receipt of the following payments from the DSP,  you can view your 2023 PEOYS and complete and submit a 2023 Pay As You Earn (PAYE) Income Tax Return (ITR) from 01 January 2024:

• State pension (contributory)
• State pension (non-contributory)
• Widow’s pension
• Health and Safety Benefit
• and
• Partial Capacity Benefit.

If you were in receipt other DSP payments, you can view your 2023 PEOYS and can complete and submit your ITR from 15 January 2024.

Preliminary End Of Year Statement (PEOYS)

Your PEOYS will show preliminary details of your tax position for a particular year. This is based on information held on your Revenue record from your Employment Detail Summary and is a preliminary calculation only.

It will show if you have paid the correct amount of Income Tax and Universal Social Charge (USC) for the year based on the information held on your Revenue record.

Your PEOYS may include the Pandemic Unemployment Payment (PUP), if you received this payment from the DSP. It will also include any other taxable payments you received from the DSP.

The PEOYS will show if you have:

• an overpayment - you may have paid too much Income Tax or USC to Revenue and may be due a refund
• an underpayment - you may have paid too little Income Tax or USC to Revenue
• or
• balanced - you have paid the correct Income Tax and USC based on your earnings. 

To view your PEOYS, you must:

1. Sign into myAccount and complete the Two-Factor Authentication (2FA).
2. Click on ‘Review your tax 2020-2023’ link in PAYE Services.
3. Select the appropriate tax year and request a Statement of Liability.
4. Your preliminary result will appear at the top of the next page.

To confirm if you are due a refund or owe money to Revenue, you must complete a PAYE Income Tax Return. Completing a PAYE Income Tax Return may change your preliminary result as it allows you to:

• declare additional income
• claim tax credits
• and
• claim relief on health and remote working expenses.

Completing an Income Tax Return for a given year is the only way to receive a refund of any overpaid taxes. Depending on what tax credits, expenses and additional income you claim or declare, you may:

• increase the value of your refund
• or
• decrease the amount you owe Revenue.

Next: PAYE Income Tax Return