What to check in Revenue myAccount: your annual PAYE tax checklist

Many PAYE employees assume Revenue automatically applies every tax credit and relief available to them. Some credits are applied automatically, but others must be claimed or updated through Revenue myAccount. A short annual review can help you identify missing credits, check that your employer and income details are correct, and find out whether you overpaid or underpaid Income Tax or USC.

This guide walks through exactly what to check, in the order that makes sense, using the current myAccount layout for 2026. Set aside 20 minutes once a year — it's one of the highest-value tax jobs a PAYE worker can do.

Start with the basics. Incorrect details here are the root cause of most tax problems, including emergency tax and misallocated credits. In myAccount, confirm that:

• your employer is listed correctly, and any old employments that have ended are marked as ceased;
• your PPSN and contact details are current;
• your marital or civil status is correct — this affects your rate band and credits;
• your tax credits and rate band are allocated to the right employment, especially if you have more than one job or a pension.

Under "Manage your tax for the current year", review the credits currently applied. Common credits that people miss or need to add include:

• Rent Tax Credit — if you pay for private rented accommodation;
• Medical and qualifying health expenses — GP visits, prescriptions, physiotherapy, and more, at 20%;
• Remote Working Relief — a portion of electricity, heating and broadband costs for days worked from home;
• Flat-rate employment expenses — a fixed deduction for many occupations (nurses, trades, retail and others);
• Pension or AVC relief — where it wasn't already given through payroll;
• relevant personal or family credits — such as the Single Person Child Carer Credit or Home Carer Tax Credit.

Revenue lets PAYE taxpayers claim certain current-year credits through "Manage your tax", and some qualifying expenses can be claimed in real time. Each credit has its own eligibility conditions — don't assume you qualify for all of them; check each one.

This is where refunds are most often found. If you missed a credit in a past year, you can usually still claim it. Follow this route in myAccount:

The PAYE Income Tax Return lets you claim additional credits or expenses, declare additional income, obtain a Statement of Liability, and establish whether your Income Tax or USC was overpaid or underpaid. In 2026 you can review the years 2022, 2023, 2024 and 2025.

Before you complete the return, myAccount shows a Preliminary End of Year Statement — Revenue's provisional calculation based only on the information it already holds. Compare these figures against your final payslip and your Employment Detail Summary:

• employment income;
• PAYE (Income Tax) deducted;
• USC deducted;
• tax credits used;
• any additional income recorded;
• any preliminary overpayment or underpayment.

The preliminary statement only reflects Revenue's records. If you have extra credits to claim or income to declare, you must complete the Income Tax Return to get a final, accurate result.

Run through this list — these are the reliefs PAYE workers most often forget. Each has its own conditions, so check eligibility before claiming:

• Rent paid on private rented accommodation (Rent Tax Credit);
• Unreimbursed medical expenses — anything not covered by insurance or an employer;
• Remote-working costs — electricity, heating and broadband for home-working days;
• Flat-rate expenses for your occupation;
• Professional expenses and subscriptions where allowable;
• Pension contributions not processed through payroll;
• Tuition fees or other reliefs where applicable.

Revenue can ask you to back up a claim, so keep your supporting records. Retain:

• rent details and tenancy information (including the landlord's details);
• medical receipts;
• utility bills and remote-working records;
• pension contribution certificates;
• employer or professional-expense documentation.

Revenue's Receipts Tracker in myAccount lets you photograph and store receipts as you go, which makes the annual review much quicker.

Once you submit, your Statement of Liability is normally available within about five working days, in the "My Documents" folder in myAccount. It's the final review of your position for the year, and it will show one of three outcomes:

• a refund — paid to your bank account or by cheque;
• no balance — you paid exactly the right amount;
• an underpayment — you owe tax.

Save this and run through it once a year:

Do I have to file a tax return as a PAYE employee in Ireland?

No — filing is not a legal requirement for most PAYE employees. But if you want to claim credits like the Rent Tax Credit or medical expenses, you complete a PAYE Income Tax Return to do so. It's optional, but it's how you recover overpaid tax.

How far back can I claim a tax refund?

Four years. In 2026 you can review and claim for 2022, 2023, 2024 and 2025. A 2022 claim must be submitted by 31 December 2026 or it's lost.

How long does a Statement of Liability take?

Normally about five working days after you complete your Income Tax Return. You'll get an email when it's ready to view in the "My Documents" folder of myAccount.

What if I owe tax rather than being owed a refund?

If the Statement of Liability shows an underpayment of less than €6,000, Revenue generally collects it by reducing your tax credits over up to four years, so there's usually no immediate bill. Larger amounts can be paid through myAccount or by arrangement with Revenue.

Will Revenue automatically give me every credit I'm entitled to?

Some credits — like the standard Personal and Employee credits — are applied automatically. But many reliefs, including rent, medical expenses and remote working, must be claimed by you. That's the whole reason an annual review is worthwhile.

This guide is for general information only and reflects the myAccount process and rules for 2026, which are subject to change. It is not tax advice. For your specific situation, check Revenue.ie or speak to a qualified tax adviser.

This guide is independently maintained by TakeHomePay.ie and was reviewed against published Revenue guidance on the PAYE end-of-year process for 2026.

Last reviewed: 26 July 2026
Tax year: 2026
Maintained by: The TakeHomePay.ie team

Official sources

• Revenue — How to submit a PAYE Income Tax Return
• Revenue — Statement of Liability
• Revenue — Preliminary End of Year Statement
• Citizens Information — How to review your PAYE tax

Individual eligibility for each credit and relief varies. Always confirm your own circumstances with Revenue before claiming.