Reviewed by: MyTaxRebate Team on 5 Mar 2026
Quick Answer
Revenue e-linking is the process by which a PAYE taxpayer authorises a Revenue-registered tax agent to access their the Revenue system record and manage PAYE reviews on their behalf. The process is initiated by the agent, approved by the taxpayer through the Revenue system, and fully reversible at any time. After e-linking, the agent can view the PAYE record, submit review requests for open tax years, claim credits and reliefs, and receive Revenue correspondence - but cannot access banking details or make unauthorised changes to personal records.
MyTaxRebate is a Revenue-registered agent that uses e-linking to manage full four-year PAYE reviews for clients with their explicit consent. You retain control of your the Revenue system at all times and can revoke access instantly. Once e-linking is completed, the agent can submit claims on your behalf for up to four years - 2022, 2023, 2024, and 2025.
What This Page Covers
- ✓View your full PAYE history and tax credit record
- ✓Submit review the tax position requests for open years
- ✓Claim eligible tax credits and reliefs on your behalf
- ✓Receive Revenue correspondence for submitted reviews
- ✓Manage Revenue queries on the submitted claims
- ✓Access your registered bank account details
- ✓Make payments or transfers on your behalf
- ✓Alter your personal details (address, email)
- ✓Access non-tax records or other government accounts
- ✓Maintain access after you revoke it
Key Facts at a Glance
- ✓Revenue e-linking requires your explicit consent through the Revenue system - an agent cannot access your record without your approval.
- ✓The access is fully reversible - you can revoke an agent's access at any time through the Revenue system under the Revenue record settings - Agent Management.
- ✓e-Linking grants access to PAYE tax review functions only - agents cannot see banking details, personal credentials, or non-tax government records.
- ✓Legitimate agents are registered with Revenue and operate under Revenue's agent code of conduct - always verify an agent's registration before approving a link request.
- ✓Refunds from agent-submitted reviews are paid to your registered bank account, not to the agent, unless a specific Revenue agent payment arrangement is in place.
- ✓Claims can be backdated up to four years - 2022, 2023, 2024, and 2025 are all currently open.
How the e-linking process works step by step
When you register with a tax agent such as MyTaxRebate, the agent initiates the e-linking process by submitting an agent access request to Revenue, citing your PPSN. Revenue processes the request and sends a notification to your the Revenue system profile. You then log into the Revenue system, navigate to the "the Revenue record settings" section, and find a pending agent access request. You review the agent's details - name and agent registration number - and confirm the authorisation. Once confirmed, the e-link is active and the agent can begin accessing your PAYE record.
The entire process from initiation by the agent to confirmation by you typically takes one to three working days, depending on how quickly you confirm the request in the Revenue system. MyTaxRebate contacts clients by email or phone when the e-link request is ready to be confirmed, providing step-by-step guidance through the the Revenue system confirmation process.
What happens after e-linking: the review process
Once e-linked, MyTaxRebate can view your full PAYE record - your annual income, tax paid, credits allocated, and deductions applied - for each of the four open tax years. The agent then reviews the record against all potentially applicable credits and reliefs: unused personal credits, health expenses, rent tax credit, flat-rate expenses, working from home, and emergency tax periods. Where a review submission is warranted, the agent prepares and submits the review the tax position request to Revenue through the Revenue system. Revenue processes the submission, issues a Statement of Liability for each reviewed year, and pays any refund directly to your registered bank account.
MyTaxRebate uses e-linking to review all four open years on your behalf. No upfront cost.
Revoking agent access
To revoke agent access at any time, log into the Revenue system and navigate to "the Revenue record settings", then select "Agent Management". You will see a list of all currently authorised agents. Click "Revoke Access" next to any agent you want to remove. The revocation takes effect immediately - the agent can no longer view your record or submit requests on your behalf from that point. Any previously submitted reviews will continue to be processed by Revenue and any resulting refunds will still be paid to your registered bank account.
Security: how to identify a legitimate e-linking request
Legitimate e-linking requests come from Revenue-registered tax agents who initiate the request through Revenue's own systems. The notification appears in your the Revenue system - not via email, text, or phone. If you receive a phone call, email, or text message asking you to approve an agent link you did not initiate, this is a potential phishing attempt. Do not approve it. Log into the Revenue system directly at revenue.ie (not via any link in a message) to check whether a legitimate pending request exists. If in doubt, contact Revenue directly at 01 738 3636 before approving any agent link request.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Four-year backdated access: how e-linking enables historic claim reviews
One of the key benefits of authorising an agent through Revenue's e-linking process is that the agent gains access to your PAYE history across all four open years, not just the current year. Under s.865 TCA 1997, PAYE workers can claim overpaid income tax for the four most recent tax years - in 2025, these are 2022, 2023, 2024, and 2025. An e-linked agent can review your PAYE record for all four years simultaneously, identify all unclaimed credits and reliefs, and submit reviews for each open year in a single coordinated process. This is particularly valuable for workers who have not reviewed their taxes for several years and want to recover everything available before the 2022 tax year closes permanently at the end of 2025.
What the authorised agent can and cannot do on your behalf
When you authorise an agent through the e-linking process in the Revenue system, the agent is granted PAYE agent access. Within this scope, the agent can view your PAYE tax record for authorised years, submit PAYE reviews and request tax credit registrations, respond to Revenue queries about submitted claims, and receive Revenue correspondence relating to the PAYE review. The agent cannot access your broader Revenue profile, view self-assessment records (unless separately authorised), access your VAT or employer registration records, modify your bank account details, or take any action beyond the PAYE scope of the e-link authorisation. Revoking the e-link through the Revenue system immediately removes the agent's access. The e-linking system is designed to give you full control over the scope and duration of any agent authorisation.
Euro value of claims managed through agent e-linking
The average combined refund managed by MyTaxRebate through the agent e-linking process covers health expenses at 20% relief under s.469 TCA 1997, rent tax credit at €1,000 per year for eligible single renters under s.473A TCA 1997, and any emergency tax overpayments identified across the four open years. A PAYE worker with €1,000 per year in qualifying health expenses and the rent tax credit unclaimed for all four years could recover €4,800 in a single coordinated agent submission: €800 in health expense relief (€200 per year x 4) plus €4,000 in rent tax credit (€1,000 per year x 4). The agent e-linking process enables this full multi-year review to be completed without the worker needing to navigate the the Revenue system system directly for each individual year and relief type.
For PAYE workers who are unsure of their full tax position across the four years available for claim in 2025 (2022, 2023, 2024, and 2025), authorising an e-linked agent is a practical way to ensure a complete and accurate review. The agent accesses the full PAYE record, applies all applicable credits and reliefs for each year, and submits the review before the 2022 deadline. The e-linking process requires only a few minutes to complete in the Revenue system, and the authorisation can be revoked at any time once the review and refund process is complete.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
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
- ✗Approving an e-link request you did not initiate - legitimate requests appear in the Revenue system after you register with an agent, not via unsolicited emails or phone calls.
- ✗Assuming agent access means the agent can change your bank account details - agent access is limited to PAYE review functions and does not extend to personal record management or banking details.
- ✗Not revoking agent access after the review is complete if you do not intend to use the agent again - revocation is simple through the Revenue system and ensures clean management of who has access to your record.
- ✗Assuming the refund goes to the agent rather than to you - Revenue pays refunds to the bank account registered on your the Revenue system, not to the agent, unless a specific Revenue-authorised agent payment arrangement is in place.
When This Does Not Apply
Key Takeaways
- ➤ Revenue e-linking requires your explicit approval through the Revenue system - agents cannot access your record without your consent.
- ➤ Agent access is limited to PAYE tax review functions - agents cannot see your banking details or make unauthorised changes to your personal record.
- ➤ You can revoke agent access at any time through the Revenue system under the Revenue record settings - Agent Management, with immediate effect.
- ➤ MyTaxRebate uses Revenue e-linking to review all four open years on your behalf with your explicit consent, paying all refunds to your registered bank account.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
What is Revenue e-linking?
Revenue e-linking is the process by which you authorise a tax agent to access your the Revenue system and manage PAYE reviews on your behalf. You approve the link through the Revenue system after the agent initiates a request. The access is limited to PAYE tax functions and is fully reversible at any time.
How does the e-linking process work?
The agent initiates the request through Revenue's system. Revenue sends a notification to your the Revenue system. You log in, review the agent details, and confirm the authorisation. Once confirmed, the agent can access your PAYE record and submit reviews. The process takes one to three working days from initiation to confirmation.
What access does an agent have after e-linking?
The agent can view your PAYE history, submit review the tax position requests, claim credits and reliefs, and receive Revenue correspondence for submitted reviews. The agent cannot access your banking details, change your personal information, or access non-tax government records.
Can I revoke an agent's access?
Yes, at any time. Log into the Revenue system, go to the Revenue record settings, select Agent Management, and click Revoke Access next to the agent. Revocation is immediate. Previously submitted reviews and any resulting refunds are not affected.
Is e-linking safe?
Yes, provided you authorise only legitimate Revenue-registered agents. The process is managed through Revenue's own secure systems and requires your explicit consent through the Revenue system. Never approve an e-link request you did not initiate or that arrived via an unsolicited email or phone call.
Does MyTaxRebate use e-linking?
Yes. MyTaxRebate is a Revenue-registered agent. After you register, they initiate the e-linking request and you approve it through the Revenue system. Once linked, they review your full PAYE history and submit four-year reviews. You retain full control and can revoke access at any time.
Where does the refund go after an agent submits a review?
Revenue pays refunds directly to the bank account registered in your the Revenue system, not to the agent. This applies unless a specific Revenue-authorised agent payment arrangement is in place, in which case the agent receives the refund in trust and remits it to you after deducting the agreed fee. MyTaxRebate is authorised by Revenue under this arrangement.
