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How to submit a PAYE Income Tax Return

  1. Overview
  2. Employment Detail Summary
  3. Preliminary End Of Year Statement (PEOYS)
  4. PAYE Income Tax Return
  5. Statement of Liability
  6. How you will receive a refund, if due
  7. What to do if you have underpaid Income Tax or USC
  8. Do you need to submit a tax return?

How you will receive a refund, if due

myAccount - It's quick. It's easy. And it's free.

If your Statement of Liability shows you have overpaid any Income Tax or Universal Social Charge (USC), you will be due a refund. Your refund will be transferred directly to the bank account details on your Revenue record within three to five working days. It is important to check that your bank account details are correct. You can review and provide your bank details in:

  • ‘My Profile’ within myAccount
  • or
  • when you are completing your Pay As You Earn (PAYE) Income Tax Return.

Otherwise, you will receive a cheque by post.

Note

Details of data protection policy and information are outlined in our Data protection section.

Refund for jointly assessed couples

If you are jointly assessed, any refunds will be paid to each person in proportion to the amount of tax each has paid.

  • Example

    Andrew and Maria are married and are jointly assessed. Andrew is the assessable spouse.

    In 2022, they paid €16,000 tax. Andrew paid €10,000 and Maria paid €6,000.

    At the end of the year, Andrew claimed a refund of tax in respect of health expenses. The refund due is €400.

    How the refund will be paid
     Proportion of tax paidAmount of refund
    Andrew

    62.5%

    (€10,000/€16,000 x 100)

    €250

    (62.5% of €400)
    Maria

    37.5%

    (€6,000/€16,000 x 100)

    €150

    (37.5% of €400)

Next: What to do if you have underpaid Income Tax or USC

Published: 24 January 2024 Print this page

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