File an Income Tax Return: PAYE customers

For 2019 and subsequent years:

You should complete an 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 tax or Universal Social Charge (USC) overpaid
  • confirm any liability of any tax and, or USC underpaid.

For 2018:

You should complete an Income Tax Return to:

  • claim additional tax credits, reliefs or expenses
  • declare additional income

 You can use the facility to request a Statement of Liability if:

  • you have no additional income to declare
  • you have no additional credits, reliefs or expenses to claim.

Each year, a number of Pay As You Earn (PAYE) taxpayers are requested to complete an Income Tax Return by the due date (31 October). The facility to request a Statement of Liability is not available to these customers.

For all years, the online Income Tax Return does not allow you to return details for Capital Gains Tax (CGT). You will need to complete a separate CGT Return for that purpose. 

How to access the Income Tax Return

You can access the service through myAccount by following these steps:

For 2019 and subsequent years:

  • click on the 'Review your tax' link in PAYE Services
  • select the appropriate year from the drop down menu and click the 'select' button
  • request a ‘Statement of Liability’
  • click on ’Complete Income Tax Return’ and follow the steps to complete the return
  • submit the return.

For 2018:

  • click on the ‘Review your tax’ link in PAYE Services
  • select the appropriate year from the drop down menu and click the 'select' button
  • request an Income Tax Return and follow the steps to complete the return
  • submit the return.