Do You Need to Submit a Tax Return?

If you are a PAYE employee or pensioner, you may be wondering whether you need to submit a tax return. The Pay As You Earn (PAYE) Income Tax Return is designed for those whose main or sole source of income comes from PAYE employment or pension. It also applies to non-proprietary company directors who pay all their tax through the PAYE system.

You will need to complete a PAYE Income Tax Return if you want to:

• Claim additional tax credits, reliefs, or expenses.
• Declare extra income not covered by PAYE.
• Obtain a Statement of Liability for the year.
• Request a refund for any overpaid tax or Universal Social Charge (USC).

When You May Be Asked to Complete a PAYE Income Tax Return

The Revenue may request that you submit a PAYE Income Tax Return if:

• Your income is exclusively taxed under PAYE.
• You have taxable non-PAYE income of €5,000 or less (where the gross non-PAYE income does not exceed €30,000).
• You have asked Revenue to collect any tax due by adjusting your tax credits or rate band entitlements (i.e., tax on non-PAYE income is deducted through your employer or pension provider).

Income Tax Return (Form 11)

You must submit an Income Tax Return (Form 11) if:

• You are taxed under the self-assessment system. This applies if your annual PAYE tax credits and rate band entitlements are not adjusted to account for your non-PAYE income.
• You are a proprietary director, or the jointly assessed spouse or civil partner of such a director.
• Your taxable non-PAYE income exceeds €5,000 a year or your gross non-PAYE income is over €30,000.

Most people submitting Form 11 must do so via the Revenue Online Service (ROS).

If you’re unsure whether you need to submit a tax return, it’s always a good idea to consult with a tax professional to ensure you’re meeting your obligations.

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