Split Year Tax Relief for PAYE

thedanny

Registered User
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2
Hi all,

I am an Italian citizen and I have worked in Ireland for an Irish company as a permanent full time employee for 2 years from May 2013 to May 2015 and I obviously paid tax through PAYE.

I left Ireland on the 15th of May 2015, so I didn't become Ordinary Resident, and I obviously am not domiciled. Looking at revenue.ie it appears I fall into the 280 days for 2 years rule, but I have been working on non-Irish soil for non-Irish employer since I left Ireland and I'll be doing so for the future, in short I will not come back to Ireland; so I read from revenue.ie that I qualify for Split Year treatment.

To clarify more, I have never been self employed in Ireland, and I don't and never have had other types of income, gains, investment or anything or sort, just the salary my employer paid me.

Given the situation I explained above, do I have to do anything to avail for split year treatment, or is it an automatic thing?

I mean I am not a PAYE in Ireland anymore, as I ended my employment, my employer issued P45 and everything; I have never been self employed as I already mentioned, so I don't think I am expected to complete some self assessment or anything else.

In short, should I do anything, like phone up revenue or similar, in order to communicate I am not resident anymore and that I want to avail of SYT, or is it all sorted itself given I am not a PAYE anymore (haven't started any employment after my P45) I am not self employment and I don't have any property, investment or capital of any kind in Ireland?

Sorry for the long post

And thanks in advance.

danny

p.S. Again, reading on revenue.ie I understand that even if I am considered tax resident for a given year, if I am not domiciled in Ireland, all the employment income from non-Irish work is liable to tax only if it's remitted to Ireland, so I guess one should declare this income only if and when he/she goes back to Ireland (which I won't be doing).
 
Last edited:
This is solved. Phoned revenue and the lady said I qualify for it, I need to send a P50 with my P45 to the PAYE tax centre and all is done.
 
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