My nephew is returning to Ireland after spending a few years working abroad. He will be starting a new job in May. He was wondering if he will have to pay tax on his earnings abroad from January to May.
He will likely be able to claim split year residence relief if he intends to be resident in Ireland in 2017. This means that he will be treated as resident in Ireland only from the date of arrival in Ireland so his foreign employment income before coming back to Ireland will not be taxable in Ireland. This only applies to employment income.