Leaving Ireland - Ordinarily Resident

S

sberwick

Registered User
Messages
7
Hi,

I'll be leaving Ireland next month after moving over here in Feb 2019. Is the following correct regarding leaving procedure and future tax returns?

  • 2020: Submitted tax return for 2019 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2021: Submitted tax return for 2020 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2022: Submitted tax return for 2021 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2022: Leaving Ireland in March 2022
  • 2022: Fill in P50 to get some tax back for 2022 tax year
  • 2023: Submit tax return for 2022 (resident=no, ordinarily resident=yes, domiciled=no)
  • 2024: Submit tax return for 2023 (resident=no, ordinarily resident=yes, domiciled=no)
  • 2025: Submit tax return for 2024 (resident=no, ordinarily resident=yes, domiciled=no)
  • 2026: No longer ordinarly resident so no tax return
Thanks
 
So thinking about this a bit more is this in fact correct?
  • 2020: Submitted tax return for 2019 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2021: Submitted tax return for 2020 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2022: Submitted tax return for 2021 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2022: Leaving Ireland in March 2022
  • 2022: Fill in P50 to get some tax back for 2022 tax year
  • 2023: Submit tax return for 2022 (resident=yes, ordinarily resident=yes, domiciled=no) split year treatment
  • 2024: Submit tax return for 2023 (resident=no, ordinarily resident=yes, domiciled=no)
  • 2025: Submit tax return for 2024 (resident=no, ordinarily resident=yes, domiciled=no)
  • 2026: Submit tax return for 2025 (resident=no, ordinarily resident=yes, domiciled=no)
  • 2027: No longer ordinarly resident so no tax return
 
2 questions:
Why are you filing a tax return?
Why do you think your domicile will change in 2023
 
Philip S said:
2 questions:
Why are you filing a tax return?
Why do you think your domicile will change in 2023
Click to expand...
Thanks for the reply.

I have been filing a tax return due to company share options (have already done an RTSO-1 this year).

I'm returning to my country of origin (where I intend to permanently remain) and buy a house ASAP so I thought this would would cause the change.

Based on the above, I'm now thinking the following would be correct:
  • 2020: Submitted tax return for 2019 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2021: Submitted tax return for 2020 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2022: Submitted tax return for 2021 year (resident=yes, ordinarily resident=no, domiciled=yes)
  • 2022: Leaving Ireland in March 2022
  • 2022: Fill in P50 to get some tax back for 2022 tax year
  • 2023: Submit tax return for 2022 (resident=yes, ordinarily resident=yes, domiciled=no) split year treatment
  • 2024: No tax return required (resident=no, ordinarily resident=yes, domiciled=no)
  • 2025: No tax return required (resident=no, ordinarily resident=yes, domiciled=no)
  • 2026: No tax return required (resident=no, ordinarily resident=yes, domiciled=no)
  • 2027: No tax return required (resident=no, ordinarily resident=no, domiciled=no)
 
Last edited:
I reckon you can just file for 2022 in your new country as you'll have been in Ireland for less than 183 days.

As other pointed out your domicile will not have changed during your short stay in Ireland unless you took some action to have it changed yourself. Your Domicile = your Father's domicile by default and has very little to do with where you live or have lived.

Best of luck with your move.
 
Thanks,

Due to the 280 day test I presume I would need to file in Ireland for 2022 tax year (especially due to the stock options I recieved in Jan 22)?
 
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