As you may know, under Revenue’s new PAYE modernisation initiative all ‘P’ forms have been abolished. As of 1 January 2019, employers are no longer obliged to issue P60s or P45s to employees or to submit an end of year P35 to Revenue.

Employers are, however, obliged to issue 2017 and 2018 P45s and P60s to their employees.

What if an employee requests a P60?

Instead of receiving a P60, employees can now access their annual total income by logging into Revenue’s myAccount. Employers and payroll teams cannot issue an employee’s income statement for the 2019 tax year. To retrieve the statement:

1. Register and sign in to myAccount.
2. Under ‘PAYE services’ (main screen, left column) select ‘Create a summary of your pay and tax details’.
3. Select ‘Create summary’ (end of the page).
4. Select 2019; Revenue will issue a code to view the summary.
5. Once this is pre-populated the form will be created in the ‘My previous summaries’ section, not the ‘My documents’ folder.
6. This statement is issued on Revenue headed paper, and can be used as official documentation (for example as proof of income for a bank loan). Revenue will not issue this summary to third-parties.

What if an employee believes they are due a tax refund, or wants to claim medical expenses?

If your employee thinks they may be due a tax refund, or if they need to upload medical expenses, they will need to complete an income tax return for 2019 – this is now known as a ‘statement of liability’, and replaces the P21.