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 complete an Income Tax Return.

  • sign in to myAccount
  • select ‘Review your tax’ link in PAYE Services
  • request a Statement of Liability for the appropriate year
  • select ‘Complete your Income Tax Return'’

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 get your Statement of Liability for 2019'

Request a Statement of Liability for 2018 and prior years

For 2018 and prior years, there are two ways to receive your Statement of Liability. Either:

  • request a Statement of Liability if you have no additional tax credits to claim or additional income to declare. 
  • complete an Income Tax Return if you wish to claim additional credits or declare additional income for that year.

Video on 'How to get your Statement of Liability for 2018 by completing an Income Tax Return'


You can request a Statement of Liability by following these steps:

  • sign in to myAccount
  • select ‘Review your tax’ link in PAYE Services
  • request a Statement of Liability for the appropriate year.


If you are unable to use myAccount, you can complete a paper Income Tax Return where you wish to claim additional credits for that year. If there are no changes needed, you can contact your Revenue office to request a Statement of Liability.

How can you view your Statement of Liability?

It will normally be available in five working days by accessing My Documents within myAccount. To do this you must:

  • sign in to myAccount
  • click on ‘My Documents’ at the top of the myAccount home page
  • select the specific year folder from the ‘Summary’ screen
  • click ‘View PDF’ to view the Statement of Liability.

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 2016 to 2019.

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