PAYE Exclusion Order

D

DMwannabe

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1
To get a PAYE Exclusion order, the revenue site says I have to be:

1.) Employed abroad
2.) Duties are carried out abroad
3.) I will be non-resident in Ireland in the tax year.

Does point 3.) mean:

a. I shoudl be non-resident from the day i start the new job?
b. I shoud have spent less than 183 days in Ireland that year / before starting the new job abroad?
c. I shoud lhave spent less than 183 days in Ireland that year / less than 280 days in Ireland in that year and the last?

Thanks.
 
To qualify for a PAYE Exclusion Order the employee will need to 'break' their tax residence i.e. become non-resident for a complete income tax year (or for a sufficient period over two income tax years).

If tax residency is not 'broken', a PAYE Exclusion Order cannot issue.

An employee could depart Ireland on 1 Sep 2023 (and so is tax resident for 2023), move abroad for their work and provided they will not be Irish tax resident in 2024 (either under the 183-day rule or the 280-day rule), a PAYE Exclusion Order could be obtained (effective 1 Sep 2023).

More detailed info (with examples) can be found here:

 
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