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'. In order to view videos on, you will need to review and accept YouTube cookies.

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

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 2019 to 2022.

Next: How you will receive a refund, if due