P21 Balancing Statement
I need a P21 to send to my Local Authority, Student Universal Support Ireland (SUSI), Bank, Building Society, etc. as proof of earnings for the purpose of obtaining an education grant, a house or a loan etc.
What is a P21?
A PAYE Balancing Statement (P21) is a statement of your total income from all sources for a particular year and gives a breakdown of your tax credits, income tax and Universal Social Charge (USC) paid during the tax year. You may wish to request a P21 for a grant or loan application, or if you think you have overpaid income tax and/or USC during the year, or if you wish to claim additional tax credits.
Note: It is not possible to issue a P21 for a particular year until you have received your P60 from your employer for that year.
You must have paid income tax and/or USC during the year in order to receive a repayment of income tax and/or USC. If you owe tax or USC to Revenue for an earlier year your repayment may be reduced by this amount.
How do I get a P21?
Online Request for a P21
The quickest and easiest way to receive your P21 is by using PAYE Anytime or completing the eForm 12 which are accessible through myAccount. If you have not already registered for myAccount, you can register now.
By using our online options your request will normally be completed within 5 working days.
1. PAYE Anytime
Once logged on to PAYE Anytime, select the relevant prior tax year, then select "Request a (P21) Balancing Statement" and follow the on-screen instructions. Remember to click on "Submit all changes" before exiting.
If you choose to "Go Paper Free", a P21 will normally be available in "Your Requests History" within 3 to 4 working days. From there you can view the P21 and print as many copies as required. If you do not choose to go paper free, you should receive a paper version by post within 4 to 5 working days.
If you wish to claim any additional tax credits you should submit the necessary information, for example, details of PRSA contributions etc.
Receipts etc. must be kept for 6 years as Revenue may ask for them at a later stage.
Your Revenue office will advise you if any further information is required. You can also claim additional tax credits online from PAYE Anytime.
By inserting your bank account details, any repayment of overpaid income tax and/or USC due will be paid directly into your bank account rather than sending a cheque by post.
Remember: if you have signed up to receive your correspondence electronically, your P21 is only available to view and print by clicking on the "Your Requests History" tab in PAYE Anytime.
2. eForm 12
The eForm 12 is the electronic version of the paper Form 12 and allows you to complete a return of your income and claim tax credits, allowances & reliefs (including any health expenses) electronically for the year ended 31 December.
When you complete and submit your eForm 12, if all is in order, you should have a P21 issued by post in a matter of 5 working days. Further information is available at eForm 12 and you can sign in through myAccount.
Request a P21 by post or telephone
If you submit your P21 request either by post, telephone, or by using our 1890 phone service your request will be logged in a queue and will normally be dealt with within 20 working days.
To request a P21 in writing you should send your request to your Revenue office, the address of which is printed on your tax credit certificate, or on any correspondence issued to you from Revenue or through the Contact Locator.
It is essential that you apply for a P21 in good time and that you indicate that the P21 is required urgently for the purposes of a grant, etc.
Will my P60 not suffice?
No, because, you may have more than one source of income or you may be jointly assessed with your spouse or civil partner which means that a P60 from one employer would not give the full information required.