How to submit a PAYE Income Tax Return

Statement of Liability

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Once you have completed your Pay As You Earn (PAYE) Income Tax Return, you will receive a Statement of Liability for the year you completed the return. Your Statement of liability will confirm if you have:

  • overpaid Income Tax or Universal Social Charge (USC) to Revenue and are due a refund
  • underpaid Income Tax or USC to Revenue and how that amount will be collected
  • or
  • balanced your Income Tax and USC payments meaning that there is no amount owed or due to be refunded.

Video on 'How to access and view your Statement of Liability'

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Video on 'How to access and view your Statement of Liability that includes Pandemic Payments'.

How can you view your Statement of Liability?

You will be able to view your Statement of Liability approxiately five days after completing your PAYE Income Tax Return for a given year. You will receive an email to inform you that you have an unread document in the ‘My Documents’ folder within myAccount.

To access this, you must:

  1. Sign in to myAccount and complete the Two-Factor Authentication (2FA).
  2. Click on ‘My Documents’ at the top of the myAccount home page.
  3. Select the specific year folder from the ‘Summary’ screen.
  4. Click ‘View PDF’ to view your Statement of Liability.

Time limits for a review

Statement of Liability requests must be made within four years after the end of the tax year to which the claim relates. You may currently request a Statement of Liability for the years 2020 to 2023.

Next: How you will receive a refund, if due