How to check your tax affairs and see if you are due a refund 

You can check your income and the tax you paid in previous years and whether you paid the correct amount.

You can check:

• How much you were paid by your employer or pension provider and how much was deducted from your pay
• Whether you paid too much or too little income tax and USC
• Whether you are due a refund or whether you owe tax, taking into all your income tax credits and liabilities

In 2020, there was a change to the way you review your tax for a previous year. Paper documents were replaced by an online system.

How can I check my tax deductions and my pay for the year?

To see what your employer or pension provider paid you and what they deducted in tax, you can get an Employment Detail Summary through Revenue’s my service.

Your Employment Detail Summary shows the pay, income tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) deducted by your employer and paid to Revenue over the year. It also records your Local Property Tax deductions if you choose to have LPT deducted from your pay. Before 2019, this data was provided on a form called a P60.

To view your Employment Detail Summary: 1. Sign in to my. 2. Go to the ‘PAYE Services’ section. 3. Click on ‘Review your tax 2020-2023’. 4. Select the specific year folder from the ‘Tax year’ dropdown list. 5. Click ‘View’ to see the Employment Detail Summary.

You can also save or print this document and use it in the same way as the Form P60, for example, as proof of income.

How can I check if I am due a tax refund or if I owe tax?

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

To view your Preliminary End of Year Statement: 1. Sign in to my. 2. Go to the ‘PAYE Services’ section. 3. Click ‘Review your tax 2020-2023’. 4. Select the specific year folder from the ‘Tax year’ dropdown list. 5. Click ‘Request’ in the Statement of Liability section. 6. Your Preliminary End of Year Statement will be shown on the next page.

The statement for a year is usually available from mid-January of the following year. So you should be able to access your 2024 statement by now.

The Preliminary End of Year Statement may show you have paid too much tax or too little. If it shows an overpayment, you can claim a refund by making a tax return. These are paid by cheque or by bank transfer if you provide your bank details.

The Preliminary End of Year Statement only takes into the information on Revenue’s records. If the statement shows an underpayment, you need to get a final statement of income tax due taking into any credits or reliefs you may be entitled to. This is called a Statement of Liability.

How do I get a final Statement of Liability?

This is a final review of your tax liability for a tax year, previously known as the P21-End of Year Statement. You must complete an income tax return to request a Statement of Liability. By completing an 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.

How do I get a Statement of Liability?

You must complete an income tax return to get a Statement of Liability. 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. A short video on revenue.ie shows how to request a Statement of Liability and complete an Income Tax Return.

Your Statement of Liability will normally be available within five working days. It will be available under ‘My Documents’ in your my. To view it:

1. Sign in to my. 2. Click on ‘My Documents’ at the top of the my 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 four years (you can only claim a refund of overpaid tax for the last four years). From January 2025, you can request a Statement of Liability for the years 2021, 2022, 2023 and 2024.

If I owe tax, how do I pay it?

There are various reasons why you may have underpaid tax. If your Statement of Liability shows you owe tax of less than €6,000, you have the option to pay all or part of it through my, or pay all or the remaining part of it by having your tax credits reduced for up to four years.

If the amount you owe is over €6,000, you can pay this through my or Revenue to discuss repayment options.

What if I’m not ed for my?

You can get a paper version of a Statement of Liability if you complete a paper Form 12 or Form 12S (a simplified version for routine tax returns) and return to your local tax office.

Unless you are exempt from Revenue’s online services, you must with my 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: your local tax office by phone or in writing and request your Employment Detail Summary. A print-out will be posted to your home address.

Preliminary End of Year Statement: This is not available as a print-out. Your local tax office can advise you of your position by 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 online.

Revenue may grant you an exemption if your internet access is insufficient, or you cannot file online because of age or a mental or physical disability

If you want to apply for an exemption, write to your local tax office to state why you are unable to file online. 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 and send it to the Tax Appeals Commission (TAC).