Expats returning

Hi all, I aksed this question before and no body could give me a diffinitive answer (through no fault of their own). So,If some one works out side Ireland (for employer) for say 9 months and they are paid from Ireland and they paid tax to Ireland are they entitled to any tax back due to been out of country. I have been asked this question by a number of friends so I am trying to get some information for them before they return home for Christmas. Any clear and informed info welcome.
M

This isn't a straight forward question. It isn't altogether clear from the description of the situation if the person concerned qualify as non-residents so it is difficult to give an answer.

Have a look here - http://www.revenue.ie/en/tax/it/residence.html

JPD I Looked at that, not for the first time, its the typical Jargan we deal with here every day. The person is from Ireland works full time in Ireland, but his company has sent him to do a job out side the EU for several months. He has paid same rates of tax as if he was still in Ireland, so Im not sure what more I need to say, unless some one ask's me. This is exactly what I was talking about!!... The whole system is a complete Joke, should be simple to understand if not then its a failure...um actually makes sense!

Why don't you ask revenue? They are very approachable. It's a complex area and that's why you're not getting a reply. There are very few people that know the double taxation agreements that Ireland would have with other countries other than the obvious one's such as UK/Europe/USA. Presumable your friend is a PAYE worker so does not do a tax return. If they don't want to hire an accountant they could try asking their companies HR department or salary/accountancy department for guidence and failing that write a letter to revenue and send by registered post.

If your friend is resident in Ireland in 2009 and then spends 9 months abroad in 2010, then they will be considered to be resident in Ireland in 2010 under the 280 day residency test.
If they are resident, ordinary resident and domiciled in ireland they are subject to tax on worldwide income. There was a relief for foreign earnings up to 31.12.03. http://www.revenue.ie/en/tax/it/reliefs/foreign-earnings-deduction-fed.html
Your best bet is to ask a tax consultant based on the exact circumstances of each case.

Okay thank you folks will take advice..


Rgds
M

Have a read of this. Scroll down to 'Notes of guidance Act 1007- 2008 Edition Part 34 [broken link removed]

thanks Ann1....