Unpaid Leave: Tax Implications

If you worked fewer days or you stopped working during the year you may have paid too much tax. If you think that you have overpaid tax in the year you can request a PAYE Balancing Statement (P21) for the year from Revenue. Your P21 gives details of your total income, tax credits and PAYE tax paid for the tax year. It also shows whether you have overpaid or underpaid tax for the year. If you have overpaid tax, a cheque for the amount overpaid will be attached. If you have underpaid tax your district office will indicate if, and how the underpayment will be collected - usually by reduction of your tax credits for a subsequent tax year.