File an Income Tax return: PAYE customers

2019 and subsequent years:

You should complete an Income Tax Return  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
  • Confirm any liability of any tax and/or USC underpaid

 2018 and prior years:

You should complete an Income Tax Return  to:

  • Claim additional tax credits, reliefs or expenses
  • Declare additional income

 You can use the facility to request a Statement of Liability if:

  • you have no additional income to declare
  • you have no additional credits, reliefs or expenses to claim.

Each year a number of PAYE taxpayers are requested to complete an Income Tax Return by the due date (31 October). The facility to request a Statement of Liability is not available to these customers.

For all years, the online Income Tax return does not allow you to return details for Capital Gains Tax (CGT). You will need to complete a separate CGT Return for that purpose. 

How to access the Income Tax return

You can access the service through myAccount, by following these steps:

2019 and subsequent years:

  • Click on 'Review your tax' link in PAYE Services.
  • Request ‘Statement of Liability’
  • Click on ’ Complete Income Tax Return’.

2018 and prior years:

  • Click on ‘Review your tax’ link in PAYE Services
  • Select the Income Tax Return for the relevant year.