Do PAYE taxpayers need to submit a tax return?

For 2019 and subsequent years

You must complete a tax return where you wish to: 

  • claim additional tax credits, reliefs or expenses
  • declare additional income
  • obtain a Statement of Liability for the year
  • claim refunds of any tax and or USC overpaid.

For 2018 and prior years

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

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

Online Income Tax Return

The quickest and easiest way to complete an Income Tax Return is in myAccount. Important information from your Revenue record is included in the online Income Tax Return which will help you complete it.

You can complete the return by following these steps:

2019 and subsequent years:

  • sign in to myAccount
  • click on ‘Review your tax’ link in PAYE Services
  • request Statement of Liability
  • click on ‘Complete Income Tax Return’.

2018 and prior years:

  • sign in to myAccount
  • click on 'Review your tax' link in PAYE Services
  • select the Income Tax Return for the year you wish to submit.

The Income Tax Return 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.

We may ask you to complete an Income Tax Return 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).

Paper Income Tax Return (Form 12S)

The Income Tax Return (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.

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).