Gerald Nash (Louth, Labour)
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260. To ask the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are currently writing to carers, widow’s pensioners, people on invalidity pensions and other DSP recipients, with no other income sources requesting them to complete income tax return before 31 October 2022 and 16 November 2022 for previous years 2019, 2020 and 2021 due to PAYE underpayments (details supplied) and if he will make a statement on the matter. [54488/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy is aware, the 31 October deadline for submitting paper Self-Assessed Income Tax returns is well established, as is the annual extended deadline to on or around 16 November each year for filing and paying online. Those self-assessed customers who, according to Revenue records, require a paper Form 11, receive their Form well in advance of the Pay & File deadline and I can advise that over 60% of the expected returns have been uploaded to Revenue’s systems to date, albeit this number will rise significantly in the coming days.

In addition to the guidance provided with the Form 11, Revenue has written to customers aged 65 and over, providing additional personal information to help them to complete their Form 11 in the quickest and easiest way possible. The information includes, where applicable, PAYE income (pension and employment) and State pension income for the individual (and their spouse, where applicable). Customers are also advised where to enter the information on the Form 11, noting that the Form 11 is a large form which must cater for a very wide range of customers.

Revenue also provides Access Officers who help and guide persons with disabilities as required and a Forms Ordering Service which is available 24 hours on 01 738 3675. Further information on the Forms Ordering Service can be found on the Revenue website if you go to Revenue.ie>online services>tools and calculator>forms ordering service.

For PAYE customers, the quickest and easiest way to submit returns is online through Revenue’s MyAccount platform, through which in excess of 99% of PAYE employees and pensioners submit their returns. Where customers are unable to submit their return online or by the requested date, they should advise Revenue as soon as possible. Revenue will facilitate all requests for assistance however, customers are advised to seek such assistance in advance of the deadlines.

One of the benefits of submitting a return online is that the information that Revenue has from employers about an employee’s or pensioner’s pay, tax and / or USC deducted is prefilled to the draft return. This means that the customer can quickly review their income information and only needs to update the draft return if they have additional income from another source or if there are credits or reliefs or expenses which they have not yet claimed for.

In addition, a Preliminary End of Year statement is made available to all PAYE employees and pensioners on MyAccount. This statement provides the detail on any possible overpayment or underpayment and further reduces the need to contact Revenue.

Separately, Revenue has recently written to approximately 300,000 PAYE customers advising them of possible overpayments or underpayments of tax. The letters provide clear instructions on what the recipient needs to do to submit the relevant returns and in the vast majority of cases, there will be no need to contact Revenue. To provide some context, up to now over 1 million PAYE employees have submitted tax returns in respect of 2019, 930,000 PAYE employees have submitted returns in respect of 2020, and 880,000 PAYE employees have submitted their returns in respect of 2021.

Notwithstanding, during the peak Pay & File period each year, Revenue provides extended phone services to assist customers in meeting their obligations to Pay & File. Revenue published these details in e-Brief No. 184/22, to see this go to Revenue.ie>Tax and duty professionals>e-Brief.

Revenue’s resources are constantly reviewed in light of the demands for service and other priorities, and it is continually working to improve the services provided to its customers. Given the significant investment in online services and the ease of use of Revenue’s systems, it is considered that there are sufficient resources to meet customer service demand, with no reason to extend the current deadlines.