Returning from abroad for say 7 months

Donald Trump

I was reading the thread on people leaving half way through the year.


Suppose a person returns to Ireland, say on 1st June after working abroad for a few years.



Then they get a job later in the year. Tax etc. is paid as normal. If they fecked off for the month of December so that they were only on Irish soil for 182 days, could they claim any tax which they paid back on the basis of being non-resident?


Would income from the time before they moved back come into account when calculating their tax?

ressem

Depends,
most consolidated public information I can see is
https://home.kpmg.com/ie/en/home/insights/2017/01/irish-paye-obligations.html

Or
https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-04-65.pdf
section 4.2

But you must get specific advice for your circumstances.
E.g presence in the state for the year prior and the year following.
Are they full work-weeks, less than 60 work days?
if on the non-resident days you are working or gaining experience to the benefit of an irish employer, a release from PAYE might not be granted...
If it's a long December out-of-state holiday that you're going to take, and be back the following January, I very much doubt that it'll be allowed.


If you're going to hold the role of director of an Irish incorporated company, (Irish public official) then you'll have to pay the tax and claim back under the double taxation rules, if those apply to your country of residence.

(If you're going for Michael D's job in October / November as another part-time role, that'll likely apply)