## What it is
The P21 (now Statement of Liability) reconciles your full year's tax position. It compares:
- Tax actually deducted by employers and other payers
- Tax that should have been due based on full year income, credits, and reliefs
If too much was deducted, you receive a refund. If too little, you owe a balancing payment.
## When to request it
Most PAYE workers do not need to request a Statement of Liability unless they have:
- Started or changed employment mid year
- Multiple jobs
- Been on emergency tax
- Claimed reliefs not yet reflected on RPN
- Other non PAYE income
## How to request
1. Log in to Revenue myAccount
2. Click "Review your tax"
3. Select the relevant year
4. Submit any additional information (e.g. medical expenses)
5. Receive the Statement of Liability within 5 working days, typically
## Worked example, refund
Aoife had €4,000 of medical expenses in 2026. She forgot to claim the relief during the year.
- 20 percent of €4,000 = €800 tax credit due
- Statement of Liability calculates her position with the relief applied
- Refund of €800 issued to her bank account
## Worked example, owing
Conor had two part time jobs, both applying full credits.
- Combined income €40,000 with two sets of €4,000 credits = €8,000 credits applied
- Correct entitlement is €4,000 (one set per person)
- Under deducted by approximately €1,500 in 2026
- Statement of Liability shows underpayment, repayable over 12 months on next year's RPN
## Deadlines and limitation
You can claim refunds going back four years. For 2026, the deadline is 31 December 2030. After that, refund claims are barred by statute.
Underpayments can be collected over future years or paid in cash.
## Difference from EDS
The Employment Detail Summary lists what employers reported. The Statement of Liability calculates whether the right amount of tax was paid overall.
## Educational notice
This article is general information. For complex tax positions consult a qualified accountant.