Leaving Ireland - Income Tax and PRSI

bleal1906

Hello,

I'm a Portuguese citizen and I've been working in Ireland since Aug/2018.
I'm now leaving to Portugal as I got a good job opportunity there. I'm leaving in May, starting on 1st of June in Portugal.

I have a few questions if someone can help me.

In terms of income tax, the normal process is to declare to the Revenue that I'm leaving in May and have them recalculate the full year salary and respective tax due so I can get the difference back (based on the fact that working just 5 months, most of my salary, if not all, is on the lower band of income tax, but monthly I pay taxes as if I was working for 12 months).
On the other hand there's an EU rule that we are tax resident where we spend more than 185 days in a full year, which in my case will be Portugal. Shouldn't I be required to get all the income tax I paid in Ireland in 2021 so I can declare in Portugal and pay the tax there?

In regards to PRSI, am I entitled to reclaim any payments done during the last 3 years? (It's probably not worth it anyway but I would like to know my rights)
Independently of that, anyone knows what is the form I need to evidence the full amount of PRSI paid in Ireland so I can hand over to the Portuguese Authorities for calculation of my Portuguese pension? (I know that all the years from each country where we work can be used to calculate the pension on the country you'll decide to retire.

Thanks in advance,
Bruno Leal

Hobbit089

bleal1906 wrote: »

Hello,

I'm a Portuguese citizen and I've been working in Ireland since Aug/2018.
I'm now leaving to Portugal as I got a good job opportunity there. I'm leaving in May, starting on 1st of June in Portugal.

I have a few questions if someone can help me.

In terms of income tax, the normal process is to declare to the Revenue that I'm leaving in May and have them recalculate the full year salary and respective tax due so I can get the difference back (based on the fact that working just 5 months, most of my salary, if not all, is on the lower band of income tax, but monthly I pay taxes as if I was working for 12 months).
On the other hand there's an EU rule that we are tax resident where we spend more than 185 days in a full year, which in my case will be Portugal. Shouldn't I be required to get all the income tax I paid in Ireland in 2021 so I can declare in Portugal and pay the tax there?

In regards to PRSI, am I entitled to reclaim any payments done during the last 3 years? (It's probably not worth it anyway but I would like to know my rights)
Independently of that, anyone knows what is the form I need to evidence the full amount of PRSI paid in Ireland so I can hand over to the Portuguese Authorities for calculation of my Portuguese pension? (I know that all the years from each country where we work can be used to calculate the pension on the country you'll decide to retire.

Thanks in advance,
Bruno Leal

I think if you call or write to Revenue directly, then you will get all the advice and paperwork guidance you need. They are very helpful.

beaufoy

Hobbit089 wrote: »

I think if you call or write to Revenue directly, then you will get all the advice and paperwork guidance you need. They are very helpful.

Well I have not found the revenue at all helpful so maybe someone on this site might help...I will give my history
I have been renting out property in Ireland for several years. Initially I did so whilst living in thailand putting me and my partner on seperate tax returns. The revenue would not give us tax credits on the grounds that we had not submitted our thailand p60s. I pointed out that because we did not work in Thailand we could not get p60s or anything from an employer to prove our non earnings and non use of tax credits. Revenue ie answer to this was "we cannot help" . I then went to thai police and asked them to register me as a non active criminal and put down under employment the truth ie none. My wife had to go through the same process but using gov offices and records of her leaving employment as proof she was no longer employed.
Revenue ie accepted the above as evidence that we were not earning money in Thailand, and said they would refund the tax money they had wrongly taken. They asked if euro cheques would be OK and I said no the bank won't accept euro cheques please transfer money owed to me to my irish ulster bank ac. Revenue ie then sent euro cheques to my thailand address.
In July 2018 we moved to ireland. I later discovered because we were not here for most of the year we should not of paid prsi. However, due to our lack of knowledge we did not know this when we completed the form 11 for 2018 and neither did the limerick tax office staff who helped us complete the form.
I mentioned to revenue ie that the fault of not claiming exemption to PRSI charges could be shared between myself and limerick tax office staff
Revenue ie will not confirm or reject the idea that i should not of paid prsi for 2018
My history of living in ireland will soon come to an end. I will now give the history please someone tell me on what date to i have to leave in order to get back all my PRSI payments for 2018/19/20
July 2018 arrived and lived here for 4 months and one month in thailand
Jan 2019 till august 2019 lived ireland
August 2019 till end of dec 2019 lived thailand
Jan till june 2020 lived thailand
June 2020 till end dec 2020 lived ireland
Jan 1st 2021 till today lived ireland

Depending on how it is calculated I have to vacate ireland before the end of june or the end of dec in order to claim back my prsi payments