PAYE customers – end of year process

Statement of Liability

Request a Statement of Liability for 2019 and subsequent years

To receive a Statement of Liability, you must complete an Income Tax Return.

You can access your Income Tax Return by taking the following steps:

If you are unable to use myAccount, you must complete and submit a paper Income Tax Return to receive a Statement of Liability.

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

Note

In 2022, the 'Review your tax 2017-2020' option is replaced by ‘Review your tax 2018-2021’.

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

Request a Statement of Liability for 2018

For 2018, there are two ways to receive your Statement of Liability.

Either:

  • request a Statement of Liability if you have no additional tax credits to claim or additional income to declare. 
  • complete an Income Tax Return if you wish to claim additional credits or declare additional income for that year.

Video on 'How to get your Statement of Liability for 2018 by completing an Income Tax Return'

You can request a Statement of Liability by following these steps:

If you are unable to use myAccount, you can complete a paper Income Tax Return where you wish to claim additional credits for that year. If there are no changes needed, you can contact your Revenue office to request a Statement of Liability. 

How can you view your Statement of Liability?

You will receive an email to inform you that you have an unread document in My Documents within myAccount.

It will normally be available in five working days. To access this, you must:

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 2018 to 2021.

Next: How you will receive a refund, if due