When can I claim medical expenses for 2024?

For 2023 I had both PAYE and self-employed income. I submitted a Form 11 in early November 2024 for 2023.

For 2024 I had PAYE income only and uploaded 2024 medical expenses on myAccount through the year and got the 20% back via adjustment to credits and SRCOP through payroll. I uploaded a few yesterday well after my December payroll run. I am due 20% back on these and had read that I could request a statement of liability for 2024 on the first day of 2025 (today) and thereafter a refund from Revenue directly.

So today I went into myAccount to look to review my tax for 2024 and request a statement of liability. It says:

Preliminary End of Year result not available

You cannot proceed as you (and/or your spouse or civil partner, if applicable) were registered for Income Tax during the year.

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I guess this is related to the fact that only yesterday (last day for 2024) I also submitted the online request to deregister for income tax via ROS as I no longer have any income other than PAYE. I said last day of any self-employed was 31/12/2023.

My questions:
-Is the deregistration routine and how long will it take?
-When it is done will I be able to request a balancing statement via myAccount for 2024?

I also submitted the Registration change request, online, yesterday. I am thinking someone will have to review it and approve/query it. Also, I wouldn't be able to complete form 12 for 2024 yet as my employer's payroll data would not yet have been transmitted over to Revenue (used to be P35).

Hoping to do the 2024 tax return at the end of January/ early February.

@Dr Strangelove Yes, you have to deregister from Income Tax first and it will take some days after all public holidays as it has to be done manually by a human reviewing it. If you want to speed this up you can also email them to BusinessTaxesRegistrations@revenue.ie.

Airgunster said:

@Dr Strangelove Yes, you have to deregister from Income Tax first and it will take some days after all public holidays as it has to be done manually by a human reviewing it

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This isn't true in my experience.

T McGibney said:

This isn't true in my experience.

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Maybe it was my specific case then. Good to know that it could be done automatically!

Slim said:

I wouldn't be able to complete form 12 for 2024 yet as my employer's payroll data would not yet have been transmitted over to Revenue (used to be P35).

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Out of curiosity when do employers remit this to Revenue?

T McGibney said:

This isn't true in my experience.

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I was a bit surprised that they looked for so much information for the reregistration part.

I assume they have thresholds for manual scrutiny of these applications. My non-PAYE income in 2023 was about €7k which is not that high.

Dr Strangelove said:

Out of curiosity when do employers remit this to Revenue?

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ASAP after year end. Now even more computerised, it shouldn't take more than a couple of weeks, but I cannot be sure since I've always run my tax return close to the deadline!!

Dr Strangelove said:

I assume they have thresholds for manual scrutiny of these applications. My non-PAYE income in 2023 was about €7k which is not that high.

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I have no way of knowing. Most deregistration applications I handle are to do with self employed people no longer trading, going back into employment etc. They seem to take effect immediately. There is certainly no noticeable delay which would definitely be the case if they were actively screening each one.