Reviewed by: MyTaxRebate Team on 3 Mar 2026 | Authority: s.472 TCA 1997
Quick Answer
A professional PAYE tax review by a registered Revenue agent covers all four open years (2022 - 2025), systematically applies every applicable credit and relief - including the Employee Tax Credit (€1,875/year under s.472 TCA 1997), flat-rate expenses by occupation, health expenses for all four years, the rent tax credit (€1,000/year from 2022), and emergency tax recovery - and submits the reviews to Revenue on the worker's behalf. Workers who self-submit typically claim only one year and only the reliefs they already know about, leaving a significant portion of their entitlement unclaimed. MyTaxRebate is a registered Revenue tax agent that conducts the review, manages all Revenue correspondence, and charges no upfront fee.
What This Page Covers
- ✓What a professional PAYE review involves
- ✓Why a comprehensive review recovers more than a self-submitted claim
- ✓The specific reliefs a professional review identifies and claims
- ✓How Revenue e-linking authorisation works
- ✓How MyTaxRebate manages the full process including Revenue compliance queries
- ✓Cost structure: no upfront fee, paid from the refund recovered
Key Facts at a Glance
- ✓Professional review covers all four open years (2022, 2023, 2024, and 2025) simultaneously.
- ✓Employee Tax Credit: €1,875 /year (s.472 TCA 1997) - applied in every year's review.
- ✓All applicable reliefs identified: flat-rate expenses, health expenses, rent credit, WFH, emergency tax.
- ✓Revenue e-linking authorisation is required - granted by the worker and revocable at any time.
- ✓No upfront cost - MyTaxRebate is paid from the refund recovered only.
- ✓Revenue compliance queries managed by MyTaxRebate on the worker's behalf.
- ✓Workers who self-submit typically claim only one year and one relief category - a professional review covers all four open years and all applicable relief categories simultaneously.
What a Professional PAYE Review Covers
A professional PAYE review begins with a systematic examination of the worker's employment history, PAYE records, and tax credit allocation for each of the four open years (2022 - 2025). For each year, the review confirms: all employers reported income; whether the Employee Tax Credit (€1,875, s.472 TCA 1997) and Personal Tax Credit (€1,875) were correctly applied; whether any emergency tax occurred during the year; whether any flat-rate professional expense applies to the worker's occupation; the value of health expenses incurred by the worker and qualifying family members; the rent tax credit entitlement for each year from 2022; working from home relief for qualifying remote working days; and any other applicable credits or reliefs specific to the worker's circumstances (SPCCC, life-event credits, pension-related claims).
The resulting reviews are submitted to Revenue through the e-linking system for all four open years. Revenue generates Statements of Liability for each year showing the exact refund. MyTaxRebate monitors the submissions and contacts Revenue if any year is selected for a compliance check, providing the required supporting documentation on the worker's behalf. The worker receives the refunds directly to their registered bank account without further action required.
Why Comprehensive Reviews Recover More
Research consistently shows that PAYE workers who self-submit typically claim only one relief (most commonly health expenses), for only one year (typically the current year). A professional four-year review that correctly identifies all applicable reliefs consistently recovers significantly more. The largest single items most commonly missed in self-submitted claims are: the rent tax credit (requiring knowledge of the claim process and the landlord's PPSN); the flat-rate occupational expense (requiring awareness of the specific occupational category in the Revenue schedule); the SPCCC for single parents (not automatically applied and not well publicised); and emergency tax from prior years (requiring identification of years where emergency tax was applied and a separate review submission for each).
How Revenue E-Linking Works
Revenue's e-linking system allows a registered tax agent to submit reviews and manage PAYE correspondence on behalf of a client through the Revenue Online Service (the Revenue system). The client grants the agent authorisation through a signed or online process, which Revenue processes within a few days. The agent then has access to the client's PAYE record in the Revenue system and can view income and tax data, submit review the tax position for each open year, correspond with Revenue regarding any compliance queries, and access Statements of Liability. The authorisation is scoped to the PAYE review functions and does not give the agent access to the client's bank account or ability to change financial details. The client can revoke the authorisation at any time through their the Revenue system profile.
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No Upfront Cost: How the Fee Structure Works
MyTaxRebate charges no upfront fee. The service operates on a no-refund-no-fee basis - the worker pays nothing unless a refund is recovered. If the review confirms no refund is due (all credits were correctly applied and no reliefs were missed), there is no charge. Where a refund is recovered, MyTaxRebate's agreed percentage fee is deducted from the refund before the net amount is transferred to the worker's registered bank account. This aligns the agent's incentive with maximising the worker's refund - a comprehensive review of all four years with all applicable reliefs identified produces the best outcome for both parties.
The Systematic Review Process
A professional PAYE review follows a systematic checklist for each of the four open years (2022 - 2025). The process begins with a review of employment history - identifying all PAYE employers for each year, checking for emergency tax periods under s.112 TCA 1997, and verifying that the Employee Tax Credit (€1,875 under s.472 TCA 1997) and Personal Tax Credit (€1,875) were correctly applied in each year. Any year with a PAYE employer change that may have triggered emergency tax is specifically identified and the overpayment calculated for that year.
The review then moves to occupation-specific reliefs. Flat-rate expenses are checked against the worker's current and prior occupations - many workers have worked in qualifying occupations (nursing, teaching, construction, hospitality, retail) for years without registering the relevant flat-rate deduction. Where a flat-rate expense applies to any prior occupation, it is backdated for all qualifying open years. Health expenses are reviewed for all four years, including qualifying costs for the worker's spouse and dependent children, which many self-submitting workers are unaware they can include. The rent tax credit from 2022 onwards is checked for all years the worker was paying private rent. Working from home relief is applied for any years where home working days are confirmed.
What Workers Typically Miss When Self-Submitting
Research on PAYE self-submissions shows consistent patterns of underclaiming: most workers claim only health expenses and only for the current year; very few workers independently identify their flat-rate occupational expense; many workers are unaware of the rent tax credit or claim only one year; the SPCCC is frequently unclaimed by eligible single parents; and multi-year reviews covering all four open years are submitted by a small minority of workers. A professional review identifies and claims all applicable items systematically, which is why the average PAYE refund from a professional claim is typically two to four times larger than the average self-submitted claim covering the same period.
MyTaxRebate operates as a registered Revenue tax agent. After the worker grants e-linking authorisation, MyTaxRebate accesses the PAYE record, applies the systematic review checklist, prepares the review the tax position for each open year, and submits the consolidated claim to Revenue. Any Revenue compliance queries are handled directly by the agent. The service is offered on a no-recovery, no-fee basis - workers pay nothing unless a refund is recovered, and the fee is agreed in advance as a percentage of the recovery.
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Tax Scenarios
Employee with missing credits
A PAYE worker finishes the year with standard credits not fully reflected in payroll. The corrected annual calculation reduces liability by €940, creating a refund once the file is reviewed properly.
Worker who changed jobs
An employee changes employer twice in one year and payroll deductions do not align neatly across the record. A full review shows €780 of overpaid tax after the final year-end reconciliation.
Part-year worker with reliefs still unused
A worker has employment income for only part of the year and also has allowable reliefs that were never fully used. The combined review produces a refund of about €1,120 rather than a smaller payslip-only correction.
Common Mistakes To Avoid
- ✗Claiming only the current year - three additional years of entitlement are left unclaimed and eventually expire permanently.
- ✗Not claiming the rent tax credit for prior years - €1,000 - €2,000 per year unclaimed by most renters who self-submit.
- ✗Not checking for occupational flat-rate expenses - a simple registration that adds a no-receipt deduction for qualifying occupations across all four years.
- ✗Not identifying all family member qualifying health expenses - costs paid for a spouse and qualifying children are included in the worker's claim.
- ✗Assuming that using a professional agent is only worthwhile for large refunds - a professional review often uncovers reliefs the worker was entirely unaware of, such as flat-rate occupational expenses or multi-year rent credits, generating a refund that justifies the review regardless of its initial size.
When This Does Not Apply
Key Takeaways
- A professional PAYE review covers all four open years with every applicable relief identified - recovering significantly more than most workers find through self-submission.
- The Employee Tax Credit (€1,875/year, s.472 TCA 1997), rent credit, flat-rate expenses, and health expenses are all reviewed systematically across all four years.
- MyTaxRebate charges no upfront fee - paid only from the refund actually recovered.
- Revenue compliance queries are managed by MyTaxRebate on the worker's behalf, removing the administrative burden from the worker entirely.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
What does a professional PAYE review involve?
A registered Revenue tax agent reviews all four open years, applies every applicable credit and relief, submits the reviews to Revenue, and manages compliance queries. The agent uses e-linking authorisation to access the worker's PAYE record directly.
Does it cost anything to use MyTaxRebate?
No upfront fee. MyTaxRebate is paid as a percentage of the refund recovered, deducted from the refund before transfer. If nothing is recovered, nothing is charged.
What reliefs will a professional review identify that I might miss?
Flat-rate occupational expenses, the SPCCC for qualifying single parents, rent tax credit for all years since 2022, WFH relief for qualifying years, emergency tax from all employer changes, and health expenses for all four years including family members.
Is it safe to give a tax agent access to my Revenue account?
Yes. Revenue's e-linking system is scoped to PAYE review functions. The agent cannot access bank accounts or change financial details. The authorisation is fully revocable by the client at any time through the Revenue system.
What years does a professional review cover?
All four open years. In 2025: 2022, 2023, 2024, and 2025. Each year is reviewed individually with all applicable reliefs for that year applied. The combined refund across all four years is included in a single engagement.
What happens if Revenue queries the claim?
MyTaxRebate manages all Revenue compliance correspondence on the worker's behalf. The agent provides supporting documentation, responds to Revenue queries, and ensures the claim is resolved without the worker needing to engage directly with Revenue.
