Moving back to Ireland from NI

bennyh13 wrote: »

I have been working abroad for a NI company and paying tax in NI for a few years but now I have just moved back to the Republic and have taken up employment here. As I am arriving in Ireland for the last two months of the tax year, am I still eligible for the full tax free allowance here for 2015 even though I paid tax for the previous 10 months of this year in NI? Thanks

It depends where you live.

If you will remain in the North, you'll be taxable on the income there. If you are moving South, it will depend on how long you intend to reside in the State

You should get in contact with Revenue by phone (find your local PAYE district by entering your PPS number in the contact locator).

Have your PPS number and your employer's tax number to hand, and request the selection where you're registering a new employment. You might be on hold for a little while but you'll get to speak to an actual person. Explain your situation and ask for a tax credit certificate to be issued to your employer on a cumulative basis. If they issue it on this basis, you should get your full year's tax credits and cut-off.

However it can depend on who you speak to. I manage payroll for hundreds of employees, and in some cases similar to yours, Revenue have insisted on issuing the cert on a Month 1 basis, even if the employee tells them that they are living in Ireland permanently/long term.

If they issue the cert on a Month 1 basis, then in the new year once you are issued with your P60, you can get onto Revenue and request a P21 balancing statement for 2015 (you can do this by phone, post or quickest of all, via PAYE Anytime) and you should be refunded any tax overpayments that you have made.