myIR, payments and more
IR3 individual income return
If the result on your IR3 individual income return is a refund, you can:
- get it direct credited to your bank account
- receive it as a cheque
- transfer all or part of it to your student loan
- transfer all or part of it to someone else, and have any balance refunded to you (this can be a split payment)
- transfer all or part of it to your provisional tax payments.
If you've made payments towards your provisional tax for the next tax year and your IR3 return shows you have less or no provisional tax to pay, the overpayment can be included in the amount we refund or transfer. Find out more information on provisional tax
Personal tax summary (PTS)
If your personal tax summary (PTS) shows a refund, you may need to confirm that your details are correct before receiving your refund. See "Find out more" below for information about confirming your PTS.
If you're due a refund and have other amounts owing
If you have any amounts owing from previous years (that aren't under an instalment arrangement), or child support arrears, your refund will be used to pay these first. Any remaining credit will be refunded to you.