Do PAYE taxpayers need to submit a tax return?

You are not obliged to file a tax return unless requested to do so by Revenue. You can use the Form 12 to claim:

  • tax credits
  • allowances
  • reliefs (for example, health expenses).

The Form 12 is for people whose sole or main source of income is a Pay As You Earn (PAYE) employment or pension. It is also for non-proprietary company directors who pay all their tax under PAYE.

Online Form 12

The online Form 12 in myAccount is easier to complete than the paper version. Important information from your Revenue record is included in the online Form 12 to help you complete it. 

You can complete this by following these steps:

  • sign into myAccount
  • click on 'Review your tax' link in PAYE Services
  • select the Form 12 for the year you wish to claim for.

Paper Form 12S

The Form 12S is a simplified tax return for PAYE taxpayers. It is intended for customers with routine tax affairs who are unable to use our online services.

Who might be requested to submit a Form 12?

We may ask you to complete a Form 12 where your income is solely taxed under the PAYE system and you have:

  • a taxable non-PAYE income of €5,000 or less (where the gross non-PAYE income is €30,000 or less)
  • and
  • asked Revenue to collect any tax due by reducing your tax credits and rate band entitlements. (The tax due on your non-PAYE income is deducted by your employer or pension provider.)

Examples of non-PAYE income are trading income, rents, and foreign income (including pensions).

Form 11

You must submit a Form 11 tax return if:

  • You are taxed under the self-assessment system. For example, if your annual PAYE tax credits and rate band entitlements are not reduced to take account of your non-PAYE income.
  • You are a proprietary director or the jointly assessed spouse or civil partner of such a director.
  • Your taxable non-PAYE income is more than €5,000 a year or your gross non-PAYE income is more than €30,000.

Most people submitting a Form 11 must do so through the Revenue Online Service (ROS).