How to review your tax for PAYE taxpayers

Introduction

From 1 January 2020, the way you review your tax for a previous year has changed.

These changes are part of PAYE modernisation. The main changes are:

  • The Employment Detail Summary replaces the P60
  • The Statement of Liability replaces the P21
  • A new Preliminary End of Year Statement shows if you have paid the correct amount of tax for the year

This document explains the changes for PAYE taxpayers and how you can:

  • Review your pay and deductions for a previous year, using the Employment Detail Summary
  • View your tax for a previous year and check whether you underpaid or overpaid tax, using the Preliminary End of Year Statement
  • Review your final tax liability for a previous tax year, using your Statement of Liability

What is my Employment Detail Summary?

For the tax year 2019 and in future, you no longer get a P60 at the end of the year. Instead, you can access an Employment Detail Summary through Revenue’s myAccount service.

Your Employment Detail Summary records the pay and, income tax, PRSI and Universal Social Charge (USC) deducted by your employer and paid to Revenue over the year. It also records your Local Property Tax (LPT) deductions -if you choose to have LPT deducted from your pay. It’s important to remember that the Employment Detail Summary is not a statement of the tax you actually paid. It summarises deductions paid to Revenue by your employer.

Your Employment Detail Summary is available in myAccount. To view it, you must follow these steps:

  1. Sign in to myAccount
  2. Go to the ‘PAYE Services’ section
  3. Click on ‘Review your tax 2016-2019’ link
  4. Select the specific year folder from the ‘Tax year’ dropdown list
  5. Click 'View' to view the Employment Detail Summary

You can also create a document with a summary of your pay and tax details, which you can save or print. You can use this document in the same way as the Form P60, for example, as proof of income to a third party. You can read more in our document on Tax statements replacing the P60 and P45.

How can I view my tax for a previous year?

Your Preliminary End of Year Statement shows whether you have paid the correct amount of tax and USC for the year. This is based on income and statutory deductions reported by your employer or pension provider.

The Preliminary End of Year Statement is only a preliminary calculation of your tax liability. To view your final tax liability for a tax year, you must request a Statement of Liability (see below).

For the tax year 2019 and future years, you can view your Preliminary End of Year Statement through myAccount. To do this you:

  1. Sign in to myAccount
  2. Go to the ‘PAYE Services’ section
  3. Click the ‘Review your tax 2016-2019’ link
  4. Select the specific year folder from the ‘Tax year’ dropdown list
  5. Click 'View' to view the Preliminary End of Year Statement

Your 2019 statement is available through myAccount from mid-January 2020.

Statement of Liability

The Statement of Liability is a final review of your tax liability for a tax year. It was previously known as the P21 - End of Year Statement.

Since 1 January 2020, you must complete an income tax return to request your Statement of Liability.

By completing a 2019 income tax return you can:

  • Change existing tax credits or declared income
  • Declare additional income, for example rental income or income from casual work
  • Claim additional credits or reliefs, for example medical expenses

You can use your Statement of Liability in the same way as the P21, for example, as proof of income to a third party.

How do I get a Statement of Liability?

2019 tax year

You must complete an income tax return to get a Statement of Liability for 2019. This applies even if there are no changes needed to your record and you have no additional tax credits to claim or additional income to declare.

2018 tax year and earlier years

For 2018 and earlier years, there are 2 ways to get a Statement of Liability, depending on whether or not you want to make changes to your end of year taxes.

  • Accept your end of year taxes without making changes to your record: You can get a Statement of Liability without completing an income tax return
  • Claim additional tax credits or declare additional income: Complete an income tax return and request a Statement of Liability

How soon will I get my Statement of Liability?

Your Statement of Liability will normally be available within 5 working days from the date you make a request. It will be available under ‘My Documents’ in your myAccount. To view it, you must follow these steps:

  1. Sign in to myAccount
  2. Click on ‘My Documents’ at the top of the myAccount home page
  3. Select the specific year folder from the ‘Summary’ screen
  4. Click 'View PDF' to view the Statement of Liability.

Is there a time limit for when I can request my Statement of Liability for a particular tax year?

You can get your Statement of Liability for the last 4 years (you can only claim a refund of overpaid tax for the last 4 years). You can currently request a Statement of Liability for the years 2016, 2017, 2018 and 2019.

What if I am not registered for myAccount?

You can get a paper version of your Statement of Liability from your local tax office.

  • 2019 tax year: You must complete a paper Form 12 (pdf) or Form 12S (pdf) (a simplified version for routine tax returns) and return to your local tax office
  • 2018 tax year and earlier years: If you want to claim additional credit for that year you must complete a paper Form 12 (pdf) or Form 12S (pdf) and return to your local tax office. If there are no changes to your record, you can request a Statement of Liability by contacting your local tax office.

Unless you are exempt from using Revenue’s online services, you must register with myAccount to access your Employment Detail Summary and Preliminary End of Year Statement.

If you have been granted an exemption, you can access your documents as follows:

  • Employment Detail Summary: Contact your local tax office by phone or in writing and request your Employment Detail Summary. A printout will be posted to your home address.
  • Preliminary End of Year Statement: Your Preliminary End of Year Statement will not be available to you as a printout. You can contact your local tax office who can advise you of your position (for example, a tax overpayment or underpayment) over the phone.

How do I qualify for an exemption from using Revenue’s online services?

You may qualify for an exemption if you do not have the capacity to make returns and payments electronically.

Revenue may grant you an exemption if:

  • Your internet access is insufficient or
  • You cannot efile because of age or a mental or physical disability

If you want to apply for an exemption, you write to your local tax office to state why you are unable to efile. You should write ‘Exclusion request’ on the envelope.

If Revenue refuses this request, you can appeal the decision. To do this, you must complete a Notice of Appeal form (pdf) and send it to the Tax Appeals Commission (TAC).

Further information

You can find out more in our documents about Online services for PAYE taxpayers and PAYE overpayments and underpayments of tax.

The Revenue Commissioners

Dublin Castle
Dublin 2
Ireland

Tax Appeals Commission

Fitzwilliam Court
Leeson Close
Dublin 2
D02 YW24

Tel: +353 (01) 6624530

Page edited: 21 January 2020