If your parent(s) or guardian(s) submit a paper tax return and do not complete a self-assessment, Revenue may instead issue a Notice of Assessment – Chapter 4. This document can be accepted for HEAR.
If your parent(s) or guardian(s) have a Notice of Amended Assessment – Chapter 4 or Chapter 5 for 2025, submit this document instead.
If you submit a Notice of Amended Assessment, you do not need to provide a Self-Assessment – Chapter 4 or a Notice of Assessment – Chapter 4.
A Statement of Liability can take several weeks to issue, so request it as early as possible.
If your parent(s) or guardian(s) are self-employed, they should complete their 2025 tax return as soon as possible so their Self-Assessment – Chapter 4 is available.
The documents you need depend on how your parent(s) or guardian(s) are assessed by Revenue.
Jointly assessed: Submit a Self-Assessment – Chapter 4 for 2025.
Separately assessed: Submit a Statement of Liability for the PAYE parent or guardian and a Self-Assessment – Chapter 4 for the self-employed parent or guardian.